“Principles of Accounting” Class! Assalomu Alaykum & 안녕하세요! (Annyong-Haseyo!) Today’s Lecture



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Week #01 (Week of Sep. 28)

Welcome to “Principles of Accounting” Class!



Assalomu Alaykum & 안녕하세요! (Annyong-Haseyo!)

Today’s

Lecture

Video 1

Video 2

Accounting in Action - 1 (P4)

Ch.01

Introduction to the Course

*

Video 3

Beginning of Video 1 out of 3

Who

Part 1

What

Part 2

How

Part 3

When

Part 4

Others

Part 5

Introduction to the Course

*

Who

Part 1

About Yourself

2

About Myself

1

About Myself

1

New York, U.S.A. (1984~2000)

Seoul, Korea (2000~Present)

MBA(Finance & Accounting)

My name is Jaehyoung Lee

About Yourself

2

  • Finance/Accounting

1. What is your level of…?

( )


( )

( )


( )

( )


( )

( )


( )

( )


( )

Average + +

Average +

Average -

Average - -

Average


Full Name:

Short Name:

Student #:

2. Name of business management-related courses previously taken, if any.

3. What is your career goal? / What do you want to do after college?

4. Any suggestions, any opinions, any ideas, any comments…

This form will be uploaded to e-Class today. Fill it out and send it to iut1@kinvesco.co.kr by Oct 4th(Sun)



Course Overview

2

Course Objectives

1

What

Part 2

Course Objectives

1

Do you want to be an accountant?

Do you want to be

a CEO?

Do you want to run your own business?

Do you want to be

a financial manager?

Do you want to be

a successful investor?

This course will be

very helpful

Therefore, you will learn how to prepare simple financial statements in this course


  • Accounting is the language of business, facilitating communication of the financial aspects of business.
  • All types of businesses - big, small, for-profit, nonprofit, and government agencies - must keep adequate records to file their taxes or to just show the progress the business has achieved for both internal users and external users, such as investors and creditors.

Corporate Structure

CEO

Stockholders(Owners)

Board of Directors

President

Treasurer

Controller

Finance

Marketing/Sales

Adm./Oper./HRM

Infor. & Technology



CFO

CMO

COO

CTO

Financial Management Team



Chief Fin. Officer

Chief Mktg. Officer

Chief Oper. Officer

Chief Tech. Officer

Chief Executive Officer
  • Treasurers: They focus outward and interact with the bankers, shareholders and potential investors who provide capital.
  • Handling cost and financial accounting, tax payments, etc.
  • Preparing financial statements and other reports based on past activity.

Accounting

Department



Financial Management Team

Treasurers



Department
  • Controllers: They usually concentrate on what has already happened inside a company.

Financial

Mgmt.

Principles of Accounting

We’ll see the weekly schedule later today for more details
  • This course is designed to introduce you the basics of accounting, covering basic accounting theories, accounting principles, procedures to record business transactions, measurements of assets and liabilities and preparations for financial statements.

Course Overview

2
  • Upon completion of the course you are expected to be able to:
  • Communicate with others concerning financial information by using appropriate accounting terminology
  • Identify and apply basic accounting principles
  • Record common business transactions
  • Prepare unadjusted, adjusted, and post-closing trial balances
  • Prepare and extend a worksheet
  • Prepare simple financial statements

How


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