Course Details
Country:
Korea, South
Institution:
Yonsei University
Course Title:
Principles of Accounting
Course Number:
BIZ1101
Course Description:
Students should learn fundamental financial accounting concepts, terminology, and techniques so that they can comprehend typical corporate financial statements provided in annual reports and apply their accounting knowledge to business decision-making. By the end of this course the student should be able to: (1) read, interpret, and discuss financial information in corporate annual reports (2) describe the purpose of each major financial statement and explain how the statements articulate (3) identify major elements of basic financial statements and explain accounting principles and concepts related to each major element (4) identify economic transactions underlying financial statement amounts (5) explain the accounting cycle, analyze and record (account for) different types of economic transactions, and prepare financial statements (6) define or describe key accounting terms (7) discuss fundamental concepts of financial accounting, especially accrual accounting, relevance, and reliability (8) describe the role of financial accounting, identify different uses and users of financial information,
Language:
English
Approved Equivalent:
ACCT 203
Attachment Files:
