Dongguk Business School
Dongguk University
Curriculum Overview
Introduction
Accounting systematically organizes the numerical information resulting from an enterprise’s trade and management activities in order to provide useful and reliable information to the enterprise’s internal and external stakeholders. This information allows stakeholders and managers to make effective business decisions. Accounting can be divided into three parts: financial accounting, production cost & management accounting, and tax accounting. Students will gain the knowledge and skill to understand key accounting events and processes for effective recording under IFRS standards.
Completion guide
Initially, students complete an introductory course in accounting before moving on to specific courses in Intermediate Accounting, introduction to Tax Law, Business Law, Management Accounting, and Cost Accounting. Subsequent to completion of these courses, student then take courses in Financial Statement Analysis, Intermediate Accounting, Auditing, and Tax Accounting. In the final year students take an Advanced Accounting course with applied cases and research. There is also a specialized CPA course for students preparing for the CPA exam. For further information on this course, please see the specific course descriptions following or contact the business administration office.
PD Professor
- Professor Yang Dong Hoon
- Financial accounting, Communication accounting
- L505
- dyang@dongguk.edu
| DBA2014 | 회계원리 (Principles of Accounting) |
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| This course will focus on basic accounting principles and the accounting cycle to motivate students to understand how the financial statements are prepared as sound users of financial information. This course will also emphasize the application of the principles of financial accounting to the real world of business. | |
| DBA2016 | 중급회계 1 (Intermediate Accounting 1) |
| (Prerequisite: Principles of Accounting) A sequel to Financial Accounting, this course covers the conceptual framework of financial accounting and the generally accepted accounting principles. In addition, it is mostly devoted to the complex and practical issues in accounting treatment for diverse economic event and transactions. |
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| ACG2003 | 세무입문 (Introductions to Tax Law) |
| (Prerequisite: Principles of Accounting) This course studies basic legal concepts necessary for tax practice by an accountant. In particular, the course will discuss the overall structure of the tax system, the conditions for the occurrence and extinction of tax obligations, procedure of collection, and tax appeal. |
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| ACG2008 | 기업법 (Business Law) |
| Legal regulations comprise a major environmental aspect of a business enterprise. This course discusses the business law and ethics from the perspective of management, covering contracts, property, corporation and commercial papers. | |
| ACG4003 | 고급회계 (Advanced Accounting) |
| (Prerequisite: Intermediate Accounting 2) The course covers special issues in accounting such as liquidation of a partnership, merger and acquisition, consolidated financial statements, interim reporting, segment reporting, accounting for multinational corporations, corporate reorganization, and other contemporary issues in accounting. |
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| ACG4004 | 관리회계 (Management Accounting) |
| (Prerequisite: Principles of Accounting) This course studies the generation and the use of accounting information within the firm for purposes of planning and controlling operations. Topics covered include responsibility ccounting systems, cost control, and the use of accounting information in short- and long-term management decision problems. |
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| ACG4012 | 원가회계 (Cost Accounting) |
| (Prerequisite: Principles of Accounting) This course covers theory and practice of cost accounting by job order, process and standard cost system. It also discusses the CVP analysis and other techniques to obtain the information required for business decision-making. |
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| ACG4013 | 재무제표분석 (Financial Statement Analysis) |
| (Prerequisite: Intermediate Accounting 1) This course discusses various financial information analysis methods and their relevant concepts. As for financial information analysis methods, this course analyzes the needs of financial information users, the relationship between financial statements and the securities market, cross-sectional and time-series analysis of various dates included I financial statements, analysis of the effects of accounting methods on financial statements, and various forecasting techniques using financial information. |
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| ACG4014 | 중급회계 2 (Intermediate Accounting 2) |
| (Prerequisite: Intermediate Accounting 1) A sequel to Intermediate Accounting Ⅰ, This course discusses equity accounting, cash flow statement, error correction, lease accounting, EPS(Earnings Per Share), financial derivatives including convertible securities, and accounting changes. |
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| ACG4015 | 회계감사 (Auditing) |
| (Prerequisite: Intermediate Accounting 1) This course covers the basic principles of auditing which is the systematic process of reviewing and examining the financial statements of an enterprise to check their conformity with generally accepted accounting principles. This course studies the basic techniques for auditing and the ethical issues in auditing. |
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| ACG4017 | 세무회계 (Tax Accounting) |
| (Prerequisite: Intermediate Accounting 1) This course discusses tax consequences of the formation and operation of a corporation. The topics covered include distribution of cash and property, an introduction to taxation of corporations and tax problems related to the accumulation of income by the corporation. And this course extends the basic knowledge in corporate income taxation. This course aims at acquiring an in-depth knowledge of the corporation income tax laws affecting the organization, capitalization, taxation, and termination of corporations. |
