Curriculum
Essentials of Accounting
Course Objectives
The objective of this course is to provide students with fundamental knowledge and understanding of financial and managerial accounting as well as the ability to make decisions based on accounting data. This course is intended for those who wish to study accounting for the first time and for business managers, not accounting specialists, who wish to use the knowledge and understanding of accounting for their business advantages. Students are expected to learn how management strategies and/or business characteristics can be reflected in accounting data.
In summary, the course is designed to focus on the followings:
• to enable students to grasp an overall picture of accounting
• to equip students with a basis of knowledge and understanding of accounting that can be used in real business settings
In summary, the course is designed to focus on the followings:
• to enable students to grasp an overall picture of accounting
• to equip students with a basis of knowledge and understanding of accounting that can be used in real business settings
Course Details
Programs: Full-time MBA, Part-time MBA, Pre-MBA
Discipline: Accounting and Finance
Course Level: Fundamental Course
Required/Elective Courses: Elective Course
Number of Credits: 1.5
Report: No Report
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)
Discipline: Accounting and Finance
Course Level: Fundamental Course
Required/Elective Courses: Elective Course
Number of Credits: 1.5
Report: No Report
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)
Theme/Reading Materials
Day 1
Session A
| THEME | Accounting and Financial Statements |
|---|---|
| CASE | ・Interactive Lecture: Accounting; Unit 1 |
Session B
| THEME | Income Statement, Balance Sheet |
|---|---|
| CASE | ・Interactive Lecture: Accounting; Unit 2 and 3 |
Day 2
Session A
| THEME | Impact of Business Transactions on Financial Statements |
|---|---|
| CASE | ・Interactive Lecture: Accounting; Unit 4 |
Session B
| THEME | Cash Flow Statement |
|---|---|
| CASE | ・Interactive Lecture: Accounting; Unit 5 |
Day 3
Session A
| THEME | Financial Ratio Analysis |
|---|---|
| CASE | ・Interactive Lecture: Accounting; Unit 6 ・Sample Financial Statements of two corporations (to be downloaded from your Student Portal or Student Page, depending on your student status) |
Session B
| THEME | Financial Ratio Analysis (Continued) |
|---|---|
| CASE | ・Interactive Lecture: Accounting; Unit 6 ・Sample Financial Statements of two corporations (to be downloaded from your Student Portal or Student Page, depending on your student status) |
Day 4
Session A
| THEME | Comprehensive Financial Analysis |
|---|---|
| CASE | ・Sample Annual Reports of two corporations (to be downloaded from your Student Portal or Student Page, depending on your student status) |
Session B
| THEME | Comprehensive Financial Analysis (Continued) |
|---|---|
| CASE | ・Sample Annual Reports of two corporations (to be downloaded from your Student Portal or Student Page, depending on your student status) |
Day 5
Session A
| THEME | Managerial Accounting |
|---|---|
| CASE | ・Interactive Lecture: Managerial Accounting |
Session B
| THEME | Managerial Accounting (Continued) |
|---|---|
| CASE | ・Interactive Lecture: Managerial Accounting |
Day 6
Session A
| THEME | Financial Analysis for Managerial Decision Making |
|---|---|
| CASE | ・Be Our Guest, Inc. |
Session B
| THEME | Financial Analysis for Managerial Decision Making |
|---|---|
| CASE | ・Be Our Guest, Inc. |
If you wish to start from the Pre-MBA,
Faculty
