INTRODUCTORY ACCOUNTING FOR MANAGERS

본 교과목의 목적은 최고경영자에 대한 이해를 통해 학생들에게 회계의 기초지식을 교육하고, 이를 통해 회계, 경영 및 재무에 대한 폭넓은 지식을 습득하도록 하는 것이다. 학생들에게 다양한 한국공인회계사/미국공인회계사과 관련된 사례와, 다양한 경영자의 역할에 대한 사례분석을 통해 자본시장이 회계학의 역할과 기능에 대해 이해하도록 지원하는 교과목이다.

Upon completion of this course, the student will be able to derive knowledge and skills on how to prepare, present and analyze, and interpret the basic financial statements of companies, and gain relevant insights and understanding of the importance of financial information to managers for their decision making.

1. Attendance: Attendance is expected at all classes. Attendance will be checked, in compliance with the KMU policy. It is the responsibility of the students to come on time. Students who can cause disruption, such as, but not limited to, coming to class late, will be asked to leave the classroom. Students who failed to attend the class but with valid reason, like health conditions, will be considered as excused only when they can present valid medical certificate that they have been admitted in the clinic or hospital. The students who, in their capacities as officers or leaders of student councils or organizations, attended some school activities and events can be excused, but with proper authority from college administration, otherwise the professor will have the prerogative whether to consider the absence excused in compliance with the university policy. The university academic policy on honesty will be strictly enforced. Students are responsible for familiarization of the policy and its adherence. Cheating will not be tolerated in the class. 2. Homework and practical exercises. Homework must be submitted before the start of class. It must be printed in A4 size MS word, 12-inch font size in double space. The first page must contain your full name (in alphabet), student ID number, title of the homework or report and the date. No late homework will be accepted after the topic has been discussed. . For practical application of accounting theories, exercises will be given after discussion. Students are required to present the answers of exercises in a formal sheet of paper and be submitted with the name, student number and the exercise number being solved. 3. Examinations. There will be two formal examinations, the mid-term and final examinations. These two exams represent both 35% each, of the total grade. The coverage will be until the last topic discussed before the formal exam. 4. Presentation. The students will be grouped and each group will be given a to

There is no pre-requisite subject for this course. Students who are majors in accounting and in any business related courses, and have at least the basic foundation in English language ( both oral and written) can enroll in this subject. Students must have their own simple or basic calculator, and have available supplies that will be used in solving accounting exercises and problems inside the classroom.

All business students should have basic knowledge in accounting. Responsibility and accountability are the concern of everyone either in business, in a group or even in personal life. In daily lives, whenever people do some budgeting, or check on financial status to make decisions to investment, to buy things or properties, or to calculate expenditures in the family, the use of accounting is prevalent. In business world, accounting is the most basic framework in providing a link between the business and the environment outside the firm. The financial information derived from the accounting process shall be very relevant to the managers of the businesses for their critical decisions.