Course Syllabus

2022 WINTER ABROAD AT YONSEI

FINANCIAL ACCOUNTING(IEE3343-01)

CREDIT 3 INSTRUCTOR Prof. Jaehong Lee

OFFICE OFFICE HOURS appointment via e-mail

TIME Mon-Fri 13:30-16:00[Period2] CLASSROOM LOCATION TBA

E-MAIL jaehong321@gmail.com

* Please leave the fields blank which haven’t been decided yet.

[COURSE INFORMATION]

The purpose of this class is to help students develop a sufficient understanding of the basic concepts of
IFRS underlying financial reports so that they can apply the concepts to new and different business
COURSE DESCRIPTION
situations. Furthermore, Training students in accounting terminology and methods so that they can
& GOALS
interpret, analyze, and evaluate financial statements and notes currently published in corporate annual
reports.

PREREQUISITE None

Lecture notes, assignments and announcements will be provided through https://www.learnus.org.

COURSE REQUIREMENTS Study the chapter readings and other assigned materials prior to each class meeting.
Active class participation is strongly recommended.

Grades will be based upon one exam, assignments, and class participation.
Final exam 60%
GRADING POLICY
Assignments 20%
Attendance 20%

Financial Accounting, Second edition (Asia global edition), Jan R. Williams et al., McGraw-Hill
TEXTS & REFERENCES
Education (Asia), 2022

Assistant Professor, Division of Accounting/Tax and Management Information Systems, Kyonggi

INSTRUCTOR’S PROFILE University, Suwon 16227
Past Assistant Professor of Yonsei University
Course Syllabus
2022 WINTER ABROAD AT YONSEI

[WEEKLY SCHEDULE]
* Your detailed explanation would be very helpful for prospective students to get a pre-approval for credit-transfer from their
home university in advance.
COURSE MATERIAL &
WEEK DAILY TOPIC & CONTENTS REFERENCE
ASSIGNMENTS

Accounting: Information for decision

chap 1
making
Exercise for
Accounting: Information for decision
chap 1
making

1
Basic financial statements chap 2

Exercise for Basic financial statements chap 2

The accounting cycle: Capturing

chap 3
economic events
Exercise for The accounting cycle:
chap 3
Capturing economic events
The accounting cycle: Accruals and
chap 4
deferrals
Exercise for The accounting cycle:
2 chap 4
Accruals and deferrals
The Accounting cycle: Reporting
chap 5
financial results
Exercise for The Accounting cycle:
chap 5
Reporting financial results

Merchandising activities chap 6

Exercise for Merchandising activities chap 6

3 Inventories and the cost of goods sold chap 7

Exercise for Inventories and the cost of

chap 7
goods sold

Final Exam chap 1-7