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Syllabus

Infomation of Course

Program Bachelor [학사과정] Course Type Major Elective [ 전공선택 ]
Course Code 42.230 Course No MSB230
Section A English English
L:L:C(AU) 3:0:3.0(0) Exam time
(classroom)
Course Title Principles of Accounting [ 회계원리 ]
Class time
(classroom)
Wed: 16:00~17:30 / (E11)Creative Learning Bldg. [ (E11)창의학습관 ] (102)
Wed: 17:30~19:00 / (E11)Creative Learning Bldg. [ (E11)창의학습관 ] (102)
Notice 전공선택I

Information of Professor

Name 정홍상(Jung, Hong-Sang)
Department 기술경영학부(School of Business and Technology Management)
Phone N/A
E-Mail hsjung2@kaist.ac.kr

Plan of Lecture

Syllabus File Syllabus- Pr Acct- Under- 2020 Spring.docx
Syllabus URL
Summary of Lecture This course will acquaint students with fundamental concepts and principles in accounting to be used as a basis for further studies in accounting or business subjects. The course will focus on understanding and using accounting information for real-world business-related decision making, managing and monitoring.
Material for Teaching Required Text Book
? J. Weygandt, P. Kimmel, D. Kieso, Financial Accounting: IFRS edition, 4th ed., Wiley, 2019. (FA)

Other materials
? Accounting rules and standards:
K-IFRS and Korea GAAP, KASB (www.kasb.or.kr);
IFRS rules, IASB (www.iasb.org)
US GAAP rules, FASB (www.fasb.org )
? Financial Statements:
Companies filing in Korea: the DART system: http://dart.fss.or.kr -
Companies filing in the US: the EDGAR system: http://www.sec.gov/edgar/searchedgar/webusers.htm
Evaluation Criteria Assignments 10%
Midterm Exam 30%
Final Exam 40%
Presentation 10%
Attendance/Participation 10%
Total 100%
Lecture Schedule Please see syllabus.
Memo