[D00030] 재무회계
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[D00030] 재무회계
개설 | 20091학기
대상 | 경영대학 경영학부 2학년 / 전공필수과목 [3학점]
교수 | 김정연
조회 4042 | 다운로드 2667
This is an introductory course in financial accounting covering both concepts and procedures of financial accounting. Upon completion of this course you should be able to analyze, record, and classify business transactions, prepare financial statements in good form, and analyze those reports. You should also be able to explain basic accounting concepts, terms, and principles.

Accounting is an art not a science. It is, however, an exact art. Exactness in calculation is important as is the orderly and legible preparation of reports (and assignments).
1. Learning accounting concepts and procedures
2. Learning how to prepare the financial statements
3. Learning how to analyze the financial statements
주요 학습내용 및 수업진행방법
The course will be conducted mostly in the form of lecture. The students will also be encourgaed to participate in discussing the accounting concepts and procedures.
학습 성과 평가방법
Your grade will be determined based primarily on the total number of points you earn in the course. The points are allocated as follows:

Mid-term 35%
final 40%
Quizzes and homework 15%
Presence and participation 10%

Grades will be assigned based on the instructor's judgement. In the past, the grade scale has been:

85% - 100 % A or A+
75% - 85 % B or B+
65% - 75 % C or C+
55% - 65 % D or D+
교재 및 참고문헌
Financial Accounting Information for Decisions by WIlliam and Haka
lecture notes provided by the professor
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