“Read the numbers, and you’ll see the company.”

A company’s numbers are not merely results; they are the outcomes of management’s judgments and choices. A single accounting treatment, closing decision, or financing method can change profits, taxes, financial structure, and even the company’s value. In the advanced course, you will go beyond the financial statement analysis learned in the intermediate course and study how to change a company’s numbers by connecting accounting judgments → closing procedures → taxation → accounting fraud → capital transactions → financial structure improvement into one continuous process. You will understand how accounting judgments—such as bad debt, inventory valuation, the distinction between expenses and assets, accounting estimates, and errors—affect financial statements, and examine the boundary between tax saving and accounting fraud through the relationship between year-end closing and tax adjustments. You will also learn how to identify signs of accounting fraud and fraudulent financial reporting by analyzing closing journal entries and irregularities in financial statements, as well as analyze the impact of major capital transactions—including treasury shares, convertible bonds, goodwill, and M&A—on a company’s numbers and value. Finally, you will design plans to normalize the financial structure, such as capital increases, debt-to-equity conversions, debt restructuring, and improvements to the earnings structure, in response to corporate financial risks including excessive debt, capital impairment, and persistent losses.

This is a foundational accounting course designed to help even those new to accounting understand how a company's numbers are created and connected. You will learn step-by-step, starting from the basic concepts of accounting to the structure of balance sheets and income statements, the occurrence of transactions, accounting treatments, and journal entries. The core focus is not simply memorizing account titles or journaling methods, but understanding the entire flow of accounting: Transaction Occurrence → Journal Entry → Bookkeeping → Financial Statements → Business Performance and Financial Position. This introductory course is specifically designed to help beginners easily understand the most challenging questions through real-world examples, such as "Why is it debit and why is it credit?" and "How do the numbers on financial statements change when a transaction occurs?"