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Easy-to-Understand Accounting Principles

The foundational knowledge of accounting principles and elements comprising accounting, such as inventory, currency, bonds, and capital, are structured primarily with examples. Content on inventory, the time value of money, bonds, and capital is presented clearly with diverse practical exercises.

3 learners are taking this course

  • kpcre
회계
재고자산
자본
사채
Accounting

What you will learn!

  • Understanding basic accounting concepts provides a logical framework for analyzing a company's financial health and profitability.

  • Understand the concept of inventory assets and be able to grasp the quantity determination method.

  • Can calculate the present and future value of money.

  • Can grasp debt and capital concepts.

  • Solving this Issue helps understand logical approaches and, based on these, develop application skills for similar Cases.

The core of management, corporate accounting!

Presentation of core accounting principles through various cases!


The corresponding accounting principles are applied to the phenomena that appear in various business activities of a company. In other words, accounting principles are important elements that are directly/indirectly related to all business activities of a company. Basic knowledge and management skills in the field of accounting are necessary capabilities not only for those in the financial department but also for those in the non-financial department. In this course, the contents of inventory assets, time value of money, debentures, and capital are presented in an easy-to-understand manner with various practical cases.

It is organized based on case studies of the basic knowledge of accounting principles and the elements that make up accounting, such as inventory assets, currency, bonds, and capital.


Educational Features

  • By understanding the basic concepts of accounting, you can logically understand the framework for analyzing a company's financial status and profitability.

  • You will be able to understand the concept of inventory assets and determine how to determine quantity.

  • You can calculate the present value and future value of money.

  • You can understand the concept of debt and equity.

  • By solving the problems of the corresponding issue, you can understand the logical approach and develop the ability to apply this method to similar cases.



Presenting key points centered on practice

  • Topic-based learning is possible through micro-learning centered on core keywords that can be immediately applied in practice.

Course Contents


  1. The concept of inventory assets and acquisition cost

  2. Continuous Recording and Real-Time Recording

  3. Individual law

  4. First-in, first-out and last-in, first-out methods

  5. Grand average method and moving average method

  6. Loss of appreciation and loss of valuation

  7. Retail Inventory Act

  8. The concept of private debt and the principle of pricing

  9. Discounted issuance of bonds

  10. Premium issuance of private bonds

  11. The concept and classification of capital

  12. Capital and capital surplus

  13. Capital adjustment (treasury stock)

  14. Capital adjustment (other capital adjustment)

  15. Retained earnings

  16. Statement of disposal of retained earnings

  17. Accumulated other comprehensive income (1)

  18. Accumulated other comprehensive income (2)


Differentiated content provided through the recruitment of instructors who have been verified in offline education

We have invited lecturers who are well-received for their in-depth lectures at companies, public institutions, and universities, to present specialized and differentiated content.

Professor Kwon Sang-ho

Current) Auditor of Gangbit Village Co., Ltd.

Current) Adjunct Professor at Shingu University

Current) Adjunct Professor at Induk University

Currently a part-time lecturer at Dongduk Women's University

Former Director of Research Lab, Korea Industrial Development Institute


Recommended for
these people

Who is this course right for?

  • Managers and working-level staff for bookkeeping, accounting, and finance.

  • Planning, Audit, General Affairs (Management), IT, Sales Department Heads and Practical Staff

  • Practitioners who need an understanding of the relevance between business management activities and accounting tasks

Hello
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368

Learners

35

Reviews

1

Answers

4.6

Rating

138

Courses

1987년에 설립된 한국생산성본부 부설기관으로, 기업과 공공기관의 임직원을 대상으로 회사생활에 꼭 필요한 직무교육을 제공하고 있습니다.

실제 기업의 업무에서 일어나는 ‘일’을 바탕으로 실무역량 강화를 위한 직무역량(Job-Duty-Task) 기반의 교육 콘텐츠를 구성했습니다.

차원이 다른 직무교육을 경험해 보세요!

홈페이지 : https://www.kpcice.or.kr

Curriculum

All

18 lectures ∙ (14hr 57min)

Published: 
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