SNU Business School at Seoul National University
Accounting and Information System
This course considers accounting not as simple book keeping or a calculation mechanism, but as information systems which are comprehensive combinations of human beings such as information producers, information users, information activities of an enterprise’s management, information processing procedures, and a mechanism related to information. Topics include a basic concept of accounting information systems, internal control systems, the kind of transactions and book keeping mechanisms, and accounting procedures under computerized accounting information systems.
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Category : SNU Business School
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SNU Business School at Seoul National University
Studies in Accounting Theory
This course is designed to enhance the students' ability to understand the evolution of contemporary accounting theories and empirical research in financial accounting. Topics covered in this course are framework of accounting theory, accounting information and security price valuation, the quality of accounting earnings, the usefulness of earnings forecasts, accounting information and managerial behavior, and other issues related to corporate financial reporting.
SNU Business School at Seoul National University
Studies in Financial Statement Analysis
This course provides a framework and methods of information analysis for students who can understand the production process of accounting information. In this course, comprehensive analyses of various factors affecting corporate value-creating abilities are emphasized, rather than the myopic approach. It deals with how to analyze accounting and other information in security valuation, as well as covering how to use accounting information in strategic decision making, management efficiency improvement, and management control systems design.
SNU Business School at Seoul National University
Studies in Financial Accounting
This course not only enumerates accounting methods of specific transactions and events, but explains the fundamental reasons about the above accounting procedures, allowing the students to understand them systemically. This course introduces not only accounting theory but also Korean corporate accounting standards and make students compare one with the other.
SNU Business School at Seoul National University
International Accounting
The purpose of this course is to study accounting procedures of various economic phenomena occurring in international corporate transactions. This course will cover foreign currency transactions, forward exchange transactions, accounting for mergers, accounting for consolidation, and basic contents of international taxation, and will analyze the differences of accounting procedures in each topic in various countries. Students must understand the basic concepts of accounting to attend this course.
MGT643 Accounting Information Systems
The objective of this course is to help students develop a level of competence so that they are capable of understanding the theoretical as well as practical issues in applications of the most up-to-date information technology for accounting. The topics include the analysis and design of accounting information systems, accounting database, and IS control and audit. The accounting implications of ERP, Electronic Commerce, and advanced information technologies are studied
SNU Business School at Seoul National University
Accounting
Introduction to Accounting
More Korean enterprises are in pursuit of professional and multinational business management in order to secure corporate transparency and international competitiveness. Against this backdrop, accounting and taxation are getting more attention, and accounting reform is in full swing throughout the whole economy.
As companies become more interested in taxation and accounting analysis, there is increasing demand for talented business analysts and accountants, who can make accurate judgment and reasonable decisions. For the purpose of meeting this demand and helping the understanding of accounting knowledge, the faculty of accounting, well known for
SNU Business School at Seoul National University
Accounting for Non-for-Profit Organization
This course provides an overview of the accounting for non-profit organizations. More specifically, it will deal with accounting for governments, universities, hospitals, religious organizations, and social welfare organizations.
SNU Business School at Seoul National University
Methodology of Accounting Research
In this course, students will learn basic knowledge of research methodology and statistical methods for accounting research. This course will help students to understand research trends in various accounting areas, to read accounting research papers critically, to conduct research, and to write masters' theses systemically and effectively in graduate school.
SNU Business School at Seoul National University
Methodology of Accounting Research
In this course, students will learn basic knowledge of research methodology and statistical methods for accounting research. This course will help students to understand research trends in various accounting areas, to read accounting research papers critically, to conduct research, and to write masters’ theses systemically and effectively in graduate school.
Faculty of Economics and Business at University of Kebangsaan Malaysia (UKM)
Accounting Courses for Master of Accounting
Managerial Accounting 3 units
Financial Accounting 3 units
Specialized Accountin g 3 units
Financial Accounting Theory 3 units
Public Sector Accounting 3 units
Advanced Accounting I 3 units
Advanced Accounting II 3 units
Seminar in Financial Acct. 3 units
Seminar in Managerial Acct. 3 units
Advanced Audit & Investigation 3 units
Accounting Systems & Controls 3 units
Corporate Planning 3 units
Seminar in Taxation 3 units
Accounting Information System- 3 units
School of Business ,Sogang University, Courses, Program,
Accounting
Accounting is for graduate students who want to apply corporate accounting information to business decision-making. This course is designed to enable learners to understand the social significance and value of accounting information and to acquire expert knowledge in accounting. The following courses are offered:
SNU Business School at Seoul National University
Seminar in Accounting
This course introduces various research topics in accounting areas and relevant research methodologies for students to complete their masters' theses. Supervising professors guide students to search for research ideas, develop those ideas into research designs, and perform analyses or empirical tests.
MGT642 Financial Information Systems
The main topics include basic concepts of financial management, DSS for financial planning, analysis of financial conditions related to the accounting information system, the information system for analyzing engineering economic data, the investment advisory system for securities, the information system for financial institutions, development of a financial network, systems for future transactions and financial payments, and home banking. Financial experts in the field are frequently invited to speak.
Department of Business Management : College of Management at National Sun Yat-Sen University
M4011102 Managerial Accounting (3 crs):
This course aims at students to have an understanding of strategic management in organizations and the design of information system for decision making, planning, control and performance measurement. Topics include: 1. Fundamental of management accounting 2. Strategic management in organization 3. Managerial decision making 4. Design of information system for planning and control 5.Design and review of performance measurement system 6. Management information system
Sauder School of Business > University of British Columbia
COMM 454 Accounting for Management Control and Incentives
Accounting information has two major roles in its support of management: decision-facilitating role and decision-influencing role.
While we consider a number of specific management accounting techniques, it is important that you develop a conceptual basis for selecting the "best" management accounting system for the organization in which it is to be used. Management accountants are not constrained by accounting policies set by standards boards, nor are they limited to using "accounting data". A management accountant is free to choose which ever system will best accomplish the
Courses Department of Finance : College of Management at National Sun Yat-Sen University
Elective Courses
Accounting and Economics:
Course ID Course Title Credits
B4033005 Cost Accounting 3
B4034002 Auditing 3
B4034001 Managerial Accounting 3
B4034021 Advanced Accounting 3
B4033009 Micro Economics 3
B4031007 Discussions for Economics 1
B4034003 Accounting Information System 3
B4034005 Advanced Statistics 3
B4032006 Practice of Intermediate Accounting 1
B4033019 Ding Business in Asia 3
B4034011 The Application of Accounting Practice 3
SNU Business School at Seoul National University
Studies in Tax Accounting
This course provides an overview of contemporary tax research. Students should have basic knowledge of tax rules in order to take this course.
Management Accounting and Control – Business 554
The objective of the course is to allow participants to be informed users of accounting information that is strategic and supports and enhances the direction of the firm. Management Accounting and Control emphasizes the use of accounting data from the perspective of managerial decision making. The manager’s use of accounting output will be focused upon; financial accounting (understanding the role of external financial reporting as a scorecard of managerial performance), cost accounting (what a product or service costs, and how that information can be used for effective decision making), strategic cost management (the use
Faculty of Economics and Business at University of Kebangsaan Malaysia (UKM)
Introduction
With the aim of offering an advanced level of accounting education, the Master of Accounting program also seeks to reinforce students’ understanding of accounting theory and principles as well as skills in accounting techniques. Besides emphasizing skills and training in specific research areas, this program incorporates ethics and cultural values to enhance credibility in terms of accounting knowledge and practice.
This program is offered especially for those with a background in accounting education. This requirement is to enable them to go into a deeper inquiry of
SNU Business School at Seoul National University
Studies in Managerial Accounting
This course is a seminar on theoretical foundations and empirical analyses of current management accounting questions and problems. Theoretical foundations such as agency theory (at a basic level), and contingency theory will be discussed. Empirical analyses include experiments, field studies, and statistical tests of archival data. Because of time limitations, students will not cover simulations, experimental market studies, or mailed surveys. Topics include innovations in management accounting such as ABC/ABM, BSC, Target Costing, Theory of Constraints, and ERP, and their impact on organizations, managers, and strategies.
MGT560 Financial Accounting
This course covers basic concepts of accounting and its role in the capital market. The topics include accounting process, meanings and interpretation of financial statements, understanding of financial statement items, basics of financial statement analysis, and investment and loan decision using accounting information.
Core Courses for MM Programme at Graduate School of Management
GSM 5301: Accounting for Decision Making (3 Credits)
This course is designed from the viewpoint of users of accounting information, with particular emphasis on the interpretation and use of financial and management accounting information for investment decision-making and successful management of organizations. At the end of the course, students should have acquired the necessary skills to comprehend and evaluate the appropriateness of alternative accounting methods, and to analyze the information disclosed in financial statements. In addition, students should be able to apply their knowledge of costing for value creation in
MGT646 Information System Audit
This course covers major concepts and techniques of information system audit and security. The topics include the design and evaluation of internal control and security system under computerized environments, risk analysis and management of an information system, system development audit, the audit of system management functions, and security evaluation and management. The students are strongly recommended to form a study group and take the CISA (Certified Information System Auditor) examination.
Core Courses for MBA Programme Graduate School of Management
GSM 5301: Accounting for Decision Making (3 Credits)
This course is designed from the viewpoint of users of accounting information, with particular emphasis on the interpretation and use of financial and management accounting information for investment decision-making and successful management of organisations. At the end of the course, students should have acquired the necessary skills to comprehend and evaluate the appropriateness of alternative accounting methods, and to students should be able to apply their knowledge of costing for value creation in their organisations.
Pre-requisite(s): None
SNU Business School at Seoul National University
MS Program
Accounting
Finance
International Business Management
Management Information Systems
Marketing
Operations Management
Organizational Behavior and Human Resources