Korea University

BUSS 213: Intermediate Accounting

Fall 2017

Instructor and Contact Information

Name: Jaeyon Chu
Office: Korea University Business School Main Building #514
Office hours: By appointment.
Email: jychu622@gmail.com

Class Schedule and Venue

Tuesday and Thursday 3:30 4:45 pm, LP530

Prerequisite
Principles of Accounting

Course Objective
The primary goal of this course is to provide the student with a thorough understanding of
theory and practice of financial accounting. Specifically, this course is an intensive study
of both current accounting standards and the conceptual framework that is the foundation
of current accounting standards.

Course Environment
I expect that students will treat this course as a professional engagement

A. I highly encourage you to attend the class and participate in all classes. It is
the easiest way to stay on top of the material. Please be on time and remain
throughout the class.
B. Cell phones should be silenced during class time.
C. Display courteous behavior to your classmates. Please do not ask me to make
exceptions to course policies that would be unfair to other students.
D. I recommend you to read the required chapter before the class meeting
E. Code of Academic Integrity: The acts of plagiarism, cheating or the other forms of
academic dishonesty could be serious problems in this course. Failing the course is
the minimum penalty.

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 Textbo o k
Textbook: Kieso, Weygandt, and Warfield, Intermediate Accounting IFRS Edition, 2nd
edition, Wiley & Sons.

Assessment and Evaluation

Grading: The course grades will be assigned using the following scores.

Attendance, Participation 60 points

Quiz 60 points
Assignment 80 points
Midterm 200 points
Final 200 points
TOTAL 600 points

Students taking the class must achieve a more than 300 points to pass this course. Any
questions about grades, grading curves, etc. should be addressed to me directly or via
email.
Final grade can be adjusted based on your attendance, class attitude and participation.
To obtain permission to be excused from a scheduled exam due to a scheduling conflict,
you have to provide me a documented evidence of the conflict. Only scheduling
conflicts with other courses will be considered. Internship, family vacation, or other plans
are not acceptable. Also, no make-up exams and quizzes will be given.

Assignments
There will be some assignments. The assignments will be announced in the class. I strongly
encourage you to submit your assignment before the class. Late submissions or copied
assignments will be penalized.

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 Course Schedule
The course schedule is tentative, so any changes will be announced in class.

Dates Topic
Week 1 Introduction, Financial Reporting Framework-Chapter 1

Week 2 Financial Reporting Framework - Chapter 1, 2

Week 3 Accounting Cycle Chapter 3

Week 4 Financial Statements (I/S) - Chapter 4

Week 5 Financial Statements (Statement of F/P, C/F) Chapter 5

Week 6 Assets: Cash and Receivables Chapter 7

Week 7 Assets: Cash and Receivables Chapter 7

Week 8 Mid-term exam (4/24, Monday)

Week 9 Assets: Inventories Chapter 8, 9

Week 10 Assets: Inventories Chapter 8, 9

Week 11 Assets: PP&E Chapter 10, 11

Week 12 Assets: PP&E Chapter 10, 11

Week 13 Current Liabilities - Chapter 13

Week 14 Time Value of Money, Non-Current Liabilities Chapter 6, 14

Week 15 Non-Current Liabilities Chapter 14

Week 16 Final exam (6/19, Monday)