
교과목개요
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.

교수목표
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 and final exam 75%
Quizzes & 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
Williams, Haka, Bettner and Meigs, Financial Accounting(12th ed., 2003, McGrow-Hill)