Accounting | 경영대학(영문)

BA/MA/PH.D

Accounting

Accounting

Accounting

1st Semester

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**1st Semester**Table for 1st Semester
Course #	Course Title
G12889	Accounting Theory
Accounting Theory Intensive study of financial accounting theory and generally accepted accounting principles. Areas emphasized are income measurement, valuation of tangible and intangible assets, and accounting for liabilities and shareholders' equity. Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices.
G12891	Corporate Performance & Strategies
Corporate Performance & Strategies Studies on preparing and using accounting information for strategy development and implementation in a rapidly changing business environment. Students will be exposed to theoretical and practical aspects of various topics such as strategy development and implementation, performance measurement, strategic risk management, etc.
G12901	Accounting for Nonprofit Organization
Accounting for Nonprofit Organization Study of the practice and theory of accounting, financial reporting, and analysis of financial performance for governmental and nonprofit organizations. Emphasis will also be placed on budgeting and managerial control of these organizations.
G12905	Auditing Theory
Auditing Theory This course provides in depth coverage of professional standards and audit procedures applied to specific business processes, including statistical sampling techniques, tests of controls, substantive tests of transactions and balances, analytical procedures, and the audit report and other special reporting problems. Emphasis is given to computer assisted audit techniques and issues related to computerized auditing.
G12906	Accounting Research Methodology
Accounting Research Methodology The primary goal of this course is to expose students to a variety of theoretical and empirical research issues and to methodologies used by previous researchers in accounting. Topics include the identification of research issues in accounting, development of research hypotheses, research designs, tests of the hypotheses using various data sources (e.g., archival data, experimental data), statistical analysis, and interpretation of results.
G12909	Seminar in International Accounting
Seminar in International Accounting Examines various financial and managerial accounting topics of multinational operations. Includes environmental issues that shape accounting systems and generally accepted accounting principles of major trading countries, and impact of international trade and cross border financing on harmonization of accounting standards (International Accounting Standards). Accounting for foreign currency transactions, translation of foreign financial statements, and performance evaluation and transfer pricing (including impact of international taxation) in multinational firms.
G12917	Seminar in Accounting-Consulting
Seminar in Accounting-Consulting This course introduces the student to promote the understanding of principles and concepts of the general management. A number of distinguished and highly recognized Deloitte Partners consisting of CPAs and consultants in various related fields deliver their real business world experiences and knowledge on audit, tax, and business consulting practices. After this course, the students will gain competence in the analysis of the current events in business trend and issues and provides an in-depth look at the accounting discipline and management consulting process with valuable discussions and lecturing.

2nd Semester

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**2nd Semester**Table for 2nd Semester
Course #	Course Title
G12899	Seminar in Management Accounting
Seminar in Management Accounting Examines current research topics in management accounting regarding the role of accounting information for operational and strategic management for both manufacturing and service organizations. Emphasis will be given to help students build independent research skills in the area of management accounting.
G13028	Research in Accounting Issues of Capital Market Theory
Research in Accounting Issues of Capital Market Theory The purpose of this course is to help students develop, conduct, and evaluate scientific research in accounting. The course has three primary goals. The first is to expose students to a variety of theoretical and empirical research issues related to accounting including various methodologies used by previous researchers. Second, the course will help students develop their ability to critically evaluate empirical research and skills to design and conduct empirical research. Finally, the course will provide students with the opportunity to develop their own research ideas.
G12902	Research in Tax Accounting
Research in Tax Accounting Introduction to the principles, rules and procedures determining the computation of taxable income and tax liability for corporations, and other business entities. The course introduces tax planning concepts and tax research methodology and includes the study of how taxation impacts business and personal decision making. Methods of tax research (including computer based searches) and the communication of results for the determination of tax planning strategies are emphasized.
G13031	Accounting Control System
Accounting Control System Examination of concepts and rationale underlying managerial accounting methods. Critically examines management control devices in the contemporary context and control issues associated with advanced accounting information systems.. Explores ways a management control system can explicitly support strategic objectives. Includes methods of cost measurement, decision support using cost information, and how these measures of performance affect the organization.
G13033	Behavioral Accounting Research
Behavioral Accounting Research This course provides a survey of behavioral accounting research, with a special emphasis on current trends and promising avenues for future studies. The survey includes many experimental studies. Students are provided with a background in the scientific method, with special emphasis on the principles and methodologies of behavioral science. The primary difference between behavioral accounting research and other areas (e.g., empirical financial accounting and analytical management accounting) pertains to its behavioral assumptions. Whereas other areas typically assume extreme forms of rationality and self interest, behavioral accounting research assumes that human behavior reflects the implication of bounded rationality and broader motives (e.g., fairness and other social factors).
G13035	Agency Theory
Agency Theory In this course we study on the role of accounting information under information asymmetry. We study the game-theoretic approach on the principal-agent relationship, and its implications on corporate governance, moral hazard, and incentive compatibility issues.
G15999	M&A Process and Case Study
M&A Process and Case Study This is an academic-industrial cooperation program organized by lecturers with plenty of business practice experiences. Its purpose is to provide comprehensive information about M&A process and case studies in order to help students with high interest in financial advisory services build better decision making skills and professionalism through correct philosophy and technical skills.