Course model and main subject features
Course model and main subject features
We will introduce the course of study model and the features of the main subjects of the Accounting Profession major Graduate School of Professional Accountancy.
Course model
*The course model introduced here is just an example.
Features of Major Subjects
Professional Degree Programs
| Subject Name | Features |
| Financial Accounting I & II | Financial accounting is a fundamental subject in accounting and is essential knowledge for creating and understanding financial statements of companies, etc. In this course, students will study accounting standards, which are an important infrastructure of the economy and society, from both theoretical and practical perspectives, while actively utilizing case studies and exercises, while taking into account current international trends. |
| Management Accounting I & II | Modern management accounting has developed in two major directions: performance management accounting, which uses accounting information for organizational management, and cost management, which aims to improve business efficiency by using cost accounting information. This course will cover these two areas, and also discuss the effectiveness and limitations of management accounting systems that integrate non-financial information, which has been attracting attention in recent years. |
| Auditing I & II | The goal of Audit Theory I and II is to acquire the basic knowledge of audits required of accounting professionals. In the lectures, students will learn what attributes are required of auditors (audit subjects) and what auditors do (audit implementation and audit reports) after understanding the basic concepts, systems, and standards of audits. |
| Financial Statements | In this course, students will deepen their understanding of the basic issues from both the perspective of systems and theory regarding the discussion of the preparation and presentation of financial statements, which are the core of financial reporting, while taking into account the latest international trends. In this course, the structure and function of financial statements will be explained using the conceptual framework of financial reporting. |
| Professional ethics | Maintaining a high level of ethics is essential in any profession, but for certified public accountants, who are involved in exclusive work that contributes to the public interest, maintaining a high level of ethics is particularly essential in order to ensure the reliability of the audit work itself. In this course, we will take up and examine ethical issues for such highly specialized professionals from various perspectives. |
| Exercises I to IV | The purpose of the exercises is to help students acquire the ability to "shift from memorizing accounting to thinking about accounting." For each topic, students read specialized books, research accounting standards and data, express what they have understood in writing using their own ideas, and deepen their understanding through discussion. |