"Reading the numbers reveals the company"

A company's numbers are not mere results, but the outcome of a manager's judgment and choices. A single accounting treatment, a closing decision, or a financing method can change profits, taxes, financial structure, and even corporate value. In the Advanced Course, we go beyond the financial statement analysis learned in the Intermediate Course to learn how to transform a company's numbers by connecting the flow of accounting judgment → closing → taxation → accounting fraud → capital transactions → financial structure improvement. You will understand the impact of accounting judgments—such as bad debts, inventory valuation, the distinction between expenses and assets, and accounting estimates and errors—on financial statements, and examine the boundary between tax saving and accounting fraud through the relationship between closing and tax adjustments. Furthermore, you will learn how to detect traces of accounting fraud and window dressing by analyzing closing entries and anomalies in financial statements, and analyze the impact of major capital transactions—such as treasury stock, convertible bonds, goodwill, and M&A—on a company's numbers and value. Finally, you will design financial structure normalization plans, such as capital increases, debt-to-equity swaps, debt restructuring, and profit structure improvements, to respond to corporate financial risks like excessive debt, capital impairment, and continuous 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?"

A company's numbers are not mere results, but the outcome of a manager's judgment and choices. A single accounting treatment, a closing decision, or a financing method can change profits, taxes, financial structure, and even corporate value. In the Advanced Course, we go beyond the financial statement analysis learned in the Intermediate Course to learn how to transform a company's numbers by connecting the flow of accounting judgment → closing → taxation → accounting fraud → capital transactions → financial structure improvement. You will understand the impact of accounting judgments—such as bad debts, inventory valuation, the distinction between expenses and assets, and accounting estimates and errors—on financial statements, and examine the boundary between tax saving and accounting fraud through the relationship between closing and tax adjustments. Furthermore, you will learn how to detect traces of accounting fraud and window dressing by analyzing closing entries and anomalies in financial statements, and analyze the impact of major capital transactions—such as treasury stock, convertible bonds, goodwill, and M&A—on a company's numbers and value. Finally, you will design financial structure normalization plans, such as capital increases, debt-to-equity swaps, debt restructuring, and profit structure improvements, to respond to corporate financial risks like excessive debt, capital impairment, and continuous losses.