교과목개요
The purpose of financial accounting is to provide information useful to economic decision makers. This is the first course of financial accounting practices for business students. The focus of this course is uncovering the meaning of financial accounting information and how this information is used by decision makers. Throughout the semester, this course provides students with financial accounting concepts to give students an understanding of how accounting information is used to make informed decisions.
교수목표
(1) Understanding Financial Accounting Concepts
(2) Creating Financial Accounting Information
(3) Using Financial Accounting Information for Economic Decision Making
주요 학습내용 및 수업진행방법
This course is mainly lecture type classes. Students will be required to prepare lecture materials and be responsible for discussing materials in class.
학습 성과 평가방법
The students will receive a course grade based on his/her overall performance in this class. Weekly attendance and participation are required. One mid-term exam and one final exam will be given. These exams will consist of multiple choices and short problems. No make-up exams will be given. The percentage assigned to each dimension of performance are as follows:
Class Attendance 20%
Class Participation 20%
Mid-term Exam 30%
Final Exam 30%
교재 및 참고문헌
* Financial Accounting (including IFRS)
2011, McGraw-Hill
Authors : Williams, Haka, Bettner, Carcello, Lam, and Lau,