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Kyung Hee realizes academic excellence based on diversity and creativity and embodies
the ‘global dignity’ of a university as a venue for public practice for better people and a better world.

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Department of Accounting & Taxation

The Accounting and Taxation program focuses on teaching students how to develop and communicate the financial and operational information necessary for management decisions in both private and public sectors. This program covers areas such as financial accounting, management accounting, auditing, international accounting, tax accounting, and public sector accounting.
The program is offered at the undergraduate and graduate level. The main research topics include:

Awareness of Fair Trade and its Influence
Informativeness of Consolidated Financial Statement
Insider Trading, Accounting Fraud
Information Asymmetry and CEO Effort Allocation
Financial Accounting Information
Accounting History
Cash Flow Statement and Firm's Value
Forecasting Accuracy of Financial Analyst and Disclosure of Corporate Surplus
Quality of Financial Information and Corporate Financial Performance

1. What is
Accounting?

Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof.

Social role of accounting information

The essence of economic activities is resource allocation, and accounting information supports efficient resource allocation.

2. Major Areas of Accounting

Financial Accounting

Accounting concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders

Managerial Accounting

Accounting concerned with the provisions and use of accounting information to managers within organiza- tions, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions

Tax Accounting

Accounting for tax purposes. Tax accounting has a comprehensive set of accounting principles for tax purposes, prescribed by tax law, which are separate and distinct from Generally Accepted Accounting Principles.

Accounting Audit

Mainly associated with gaining information about financial systems and the financial records of a company or a business

Non-Profit Accounting

Accounting focusing on non-profit organizations such as the nation, local governments, and educational institutions

3. Educational Objective

｜Basic Objective｜
Fostering accounting experts

Objective 1

Fostering accounting professionals (CPA)
Objective 2

Fostering management experts adaptable to environmental change
Objective 3

Fostering accounting professionals with upright character, ethics, and responsibilities

4. Recommended Curriculum Roadmap

Future Career
Path

CPA
CIA, CIIA, CFA
CFO Finance &
Accounting Consultant

CPAs are qualified to pursue all of the above.

1-1

Principles of Accounting,
Principles of Management,
Management English
1-2

Managerial Accounting 1,
Principles of Economics,
Statistics
2-1

Tax Accounting 1,
Corporate Law,
Financial Management,
Microeconomics 1,
Macroeconomics 1
2-2

Financial Accounting 2,
Tax Accounting 1,
Securities Law,
Investment
3-1
- Tax Accounting 2
- Monetary Finance
- Corporate Finance,
  Monetary Finance
- Accounting Theories,
  Financial Statement Analysis
3-2
- Advanced Accounting
- Financial Derivatives
- Financial Derivatives
- Accounting Audit,
  Managerial Accounting 2,
  Value Assessment
4-1
- Accounting Case Studies
- International Finance
- International Finance,
  Risk Management
- Business Ethics,
  Tax Management
4-2
- Management/
  Economics
  Advanced Courses
- Corporate Management & Practical Accounting,
  Financial Engineering,
  Major-related English Courses

5. Career Path
following
Graduation

CPA: Accounting firms, the Financial Supervisory Service, Board of Audit and Inspection, Accounting offices

CIA/CIIA/CFA: Stock firms, Investment trust companies, Banks, Credit rating agencies

CFO, Financial & Accounting consultants: Companies and Businesses in general, Business consulting firms

6. Operation of
Chung Hyun Jae
(KICPA Prep)

Fair and just selection among applicants based on entrance exam and professor recommendation

Strict management and support for selected students

Evaluation of student achievement through periodic assessment exams
Provision of scholarship to students with outstanding performance
Textbook and lecture fee support for selected students

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