The Easy Way to Understand Corporate Finance

Chapter 1 General Rule

Article 1 (Purpose)

The purpose of these Terms and Conditions shall be that the customer (hereinafter referred to as "Member") using all member information services (hereinafter referred to as "Service") provided by the K-MOOC (hereinafter referred to as the "Site") operated by the National Institute for Lifelong Education (hereinafter referred to as NILE) and the 'Site' specify the terms and procedures and other necessary matters regarding the use of the 'Services'.

Article 2 (Effect and Change of Terms)

1. This Agreement will be effective when the Member clicks the "Agree" button in response to the question "Do you agree with the Terms?"

2. The 'Site' may change these Terms and Conditions, and the modified Terms will be announced to 'Member's for 7 days prior to the effective date and will be effective on the applicable date'

3. If 'Member' does not agree to the modified terms, 'Member' may stop using the 'Service' and withdraw. If 'Member' continues to use the 'Services' after the terms have been changed, the 'Member' shall be deemed to have agreed to the terms of this Agreement.

Article 3 (Regulations other than the Terms and Conditions)

When any matters not specified in these Terms and Conditions are specified in relevant laws and regulations, they shall be governed by the relevant laws and regulations.

Chapter 2 Membership sign-up and Service Usage

Article 4 (Usage Contract)

Use of the 'Service' is permitted only if the 'homepage' is permitted and the 'Member' agrees to the Terms and Conditions.

Article 5 (Application for Use)

1. In order to use this service, you must record your information on the form prescribed by 'this site'.

2. The user information shown on the subscription form is considered actual data. Users who do not enter real information will not be legally protected.

Article 6 (Approval of Use Application)

1. The 'Site' approves the use of 'Service's when 'Member' makes a complete application by writing all matters correctly. However, the following cases are an exception.

① If the application is made using someone else's name

② If you have filed a false application for the membership application form

③ If you applied for the purpose of hindering social well-being, order or morals

④ If you interfere with another person's use of the site services or take actions such ass tealing the information

⑤ If you do the acts prohibited by laws and regulations and the terms from using the site

⑥ If you do not have enough membership requirements set by the site

2. The information that the member enters is shown below. In addition to the information below, the 'Site' may require the 'Member' to enter additional information.

- Required items: Email, real name, ID, password, country, gender, year of birth

- Optional items: Place of residence, the highest level of education, purpose of enrollment

Article 7 (Change of Contract Items and Information Retention/Use Period)

1. The 'Member', if changes are made to the information entered when applying for 'Service', must correct it online.

2. From the moment you register as a 'member', the 'site' can hold and use the information of 'member'.

3. From the moment the 'Member' leaves the site, the information of the 'Member' will not be available on the site. However, in order to protect personal information, the 'Site' may retain the information of the 'Member' for 20 days from the moment when membership is withdrawn.

Article 8 (Collection of Personal Information by Cookies)

1. The 'Site' sends cookies to the user's personal computer to provide specialized services for each user.

2. In order for the user to be able to use it conveniently with one login, he or she must accept cookies.

3. Cookies are used to identify the characteristics of users who visit the 'site'.

4. Users can selectively accept cookies by adjusting options in the web browser. If you refuse to accept cookies, you will not be able to use the services that require log-in.

Chapter 3 Cancellation of Contract

Article 9 (Cancellation of Contract)

1. 'Member' may initiate complaints about the processing of member information through online.

2. When a 'member' wishes to terminate the service use contract, he or she may request the termination of the contract by e-mail with his or her name, ID, date of birth, or you must apply for withdrawal in 'membership withdrawal' menu of member information correction.

Article 10 (Disqualification)

In the event of the following reasons, the 'Site' may cancel the use contract without any prior notice or terminate the service use by determining a period.

1. If you missed the 'Basic Information' in Article 6 (2)

2. If you register with false contents when you apply for membership

3. If you have stolen someone's ID and password

4. If you infringe the intellectual property rights of the site, other members or third parties

5. If you do the act of harming social well-being and order, public morals

6. In the event of an act that damages or causes disadvantage to others' honor

Chapter 4 Responsibility

Article 11 (The Obligations of the 'Site')

1. In order to facilitate the use of the sites affiliated with the 'Site', the 'Site' may share the information of the 'Member' with the affiliated sites, and for the purpose of sharing, the 'Site' can send cookies to the computer of 'Member'.

2. The 'Site' does not disclose or distribute the personal information of 'Member' which is known by 'Service' provision to a third party without the consent of the user. However, the following exceptions apply.

① If there are special regulations in laws such as Act on Financial Real Name Transaction and Confidentiality, Use and Protection of Credit Information, Basic Law of Telecommunications, Telecommunications Business Act, Local Tax Act, Consumer Protection Act, Bank of Korea Act and Criminal Procedure Act

② When necessary for statistical writing / academic research or market research, if it is provided in an unidentifiable form for a specific individual

③ The 'Site' may use all or part of the information of 'Member' as statistical data related to the business'

④ The 'Site' strives to ensure that the 'Service' operates consistently and reliably. If the 'Service' is interrupted for any unavoidable reason, we will do our best to repair and recover it without delay. However, in case of natural disasters, emergencies, periodic system inspections and the necessity of 'NILE', we may stop or suspend the service temporarily.

Article 12 (Consent on the Use of 'Member' Information)

1. NILE operates various websites in addition to this site. NILE collects member's information for the purpose of providing services of the main site and various subsites operated by NILE, and can use the collected information of members.

2. The 'Site' may be affiliated with various education related associations and business operators for the quality of their services and may share their membership information. In such case, the 'Site' shall disclose the partnership, purpose, and contents to the Terms in this Article and shall be provided to the Affiliates after the consent of 'Member' is obtained.'

3. The consent of the 'Member' under the provisions of this Article shall be effected by clicking the button for subscribing to the information service provided in the Terms and Conditions and the entry screen of member enrollment information.

Article 13 (Obligations of Member)

1. 'Member's are responsible for the management of their ID and password.

2. 'Member' shall not assign, give, loan his or her ID to another person or allow others to use it.

3. If your ID is used improperly, the 'Member' must notify it to NILE.

4. "Member" can not use the data registered in the post to conduct sales activities.

5. 'Member' must receive a notice mail from the "Site".

Article 14 (Member Posts)

1. Posts include all writings made by members on the various boards of the 'Site'.

2. Any loss or problem arising out of the information posted by members and Q&A is solely the responsibility of the member, and the 'site' is not responsible for it unless it is the intention of the 'site'.

3. In the event of any claims, lawsuits, or any other disputes against the 'site' arising out of any third party due to the member' s posting, the member shall bear the cost of the settlement and process the dispute for the site, In the event that the 'Site' compensates the third party or damages occur to the 'Site', the member shall compensate the 'Site'.

4. The 'Site' shall delete member's post without prior notice in the event that the post of the 'Member' fall under any of the following: However, the 'site' does not have any obligation to inspect or censor the post.

① If you defame a third party by slander

② In case of contents that hinder public order or good morals

③ In case of infringement of copyright of the 'Site' or copyright of third party etc.

④ When the posting period stipulated in the 'Site is exceed

⑤ In case of a commercial post, a money-making advertisement, a good luck letter, etc.

⑥ In case of not meeting the purpose of site opening

⑦ When other applicable laws and regulations are violated

5. The 'Site' can process, sell, publish, etc. using the posts registered by 'Member's.'

Chapter 5 Information Provision

Article 15 (Information Provision)

The 'Site' may transmit the necessary information or advertisement to 'Member' by e-mail or letter mail. If 'Member' dose not want this, the 'Member' can refuse the information from the subscription application menu and the member information modification menu. However, we may send a notice mail of the 'Site' of Article 13 (5) to the member who has refused to receive the information.

Chapter 6 Exemption from Responsibility and Indemnification

Article 16 (Responsibility)

1. The 'Site' shall not be liable for any damages incurred to the 'Member' in connection with the use of the 'Service' unless there is intent or gross negligence of the 'Site'.

2. The 'Site' does not endorse or warrant the appropriateness, accuracy, timeliness, credibility of information, products, services, software, graphics, voice and video related to the use of the 'Service'.

Article 17 (Exemption from Responsibility)

'NILE' will not be held responsible for any problems occurred to 'Member if disruption of service is due to natural disasters or unavoidable circumstances.

Article 18 (Competent Court)

The court shall be the court having jurisdiction over the location of the "NILE" or the court under the civil procedure law of the Republic of Korea.

The laws of the Republic of Korea shall apply to the interpretation and application of these Terms and the settlement of any dispute relating to these Terms and Conditions.

The Easy Way to Understand Corporate Finance Ongoing Certificate
The Easy Way to Understand Corporate Finance
- Field Social (Business Administration & Economics)
  
  Operating Institute Operating Institute Chungbuk National University Go to the operating agency Opens new window
  
  Week Week 15 Week
  
  Course Registration Period Course Registration Period 26.02.23 ~ 26.05.11
  
  Phone Number Phone Number 043-249-1888
  
  Course Satisfaction 4.3
- Difficulty Difficulty beginner
  
  Certificate Certificate Issuance
  
  Learning recognition time Learning recognition time 25Hour 53Minute (17Hour 05Minute)
  
  Course Duration Course Duration 26.03.03 ~ 26.06.15
  
  Subtitle language 한국어 Others 1ea Subtitle language
  
  Course language 한국어(ko)
Registration of courses of interest

List of participating institutions

Course Introduction

강좌 소개

수업내용/목표

음양오행은 우리의 일상적인 삶에 자연스럽게 녹아들어와 있어, 이를 이용하여 기업의 살림살이인 회계에 대해 학습하면 어려운 회계를 아주 쉽게 공부할 수 있다. 일(해), 월(달), 화(불), 수(물), 목(나무), 금(쇠), 토(흙)이 끊임없이 순환되듯이 회계는 부채, 자산, 비용, 수익, 자본 5개 계정이 원인과 결과에 의해 끊임없이 순환되는 과정이다. 돈이 도는 이유가 여기에 있다. 현재의 상태가 중요한것이 아니라 그 과정을 이해하는 부분이 중요하다. 원인과 결과를 대립적으로 간주하는 것이 아니라 원인 속에는 이미 결과가 있으며, 결과 속에는 이미 원인이 있는 이치와 같다. 기업의 살림살이를 경영이라고 표현하여 경영의 결과,즉 기업의 활동과정을 기록하는 기능이 필요하게 되어 만들어진 것이 회계라는 개념이다. 따라서 회계는 기업의 언어라고 한다. 회계를 통해서만이 기업 경영의 현상을 파악할 수 있을 뿐만 아니라, 경영학의 재무, 생산, 마케팅, 인사 등 각 기능 간 상호관계를 재무회계 정보를 이용하여 연결시켜 주고 있다. 경영학의 기본인 회계를 학생들은 처음 접하기도 전에먼저 어렵고 까다롭다는 선입견을 갖고 있으며, 이 점은 회계교육 및 실무 모두에 책임이 있는 것으로 내용 서술이나 표현의 난해도 때문에 어려움이 가중되고 있다. 본 강좌를 통해 수강생들은 이러한 관념을 떨쳐버리고, 경영활동과 연계된재무회계 내용을 정리, 즉 정보화하는 과정을 체계적으로 구성할 수 있는 능력을 배양할 수 있다.

홍보/예시 영상

강좌 운영 계획

주차 (Week)	주제 (Topic)	소주제 (LectureSequence)	과제 (Homework)
Week1	음양오행과 회계순환	음양오행과 회계순환원리	퀴즈 및 토론
		회계정보의 이용자
		회계의 분류
Week2	재무회계 기초이론	재무회계 상호 관계	퀴즈 및 토론
		재무제표의 목적
		회계공준, 질적특성
Week3	재무제표	재무제표의 의의, 구성요소	퀴즈 및 토론
		재무제표의 인식, 측정
		자본과 자본유지의 개념
Week4	기중거래의 기록	거래의 정의 및 거래의 이중성, 계정기입규칙	퀴즈 및 토론
		회계순환과정
		분개와 전기
Week5	결산과정	결산의 의의와 절차	퀴즈 및 토론
		시산표, 결산수정분개
		정산표, 재무제표 작성
Week6	현금및현금성자산, 단기금융상품	현금및현금성자산	퀴즈 및 토론
		단기금융상품
		당기손익 공정가치측정 금융자산
Week7	채권과 채무	매출채권과 매입채부	퀴즈 및 토론
		매출채권 결산정리
		기타의 채권과 채무
Week8	중간고사
Week9	재고자산	재고자산의 의의 및 종류	퀴즈 및 토론
		재고자산과 매출원가, 취득원가 결정
		기말재고 금액 결정, 평가
Week10	투자자산	투자자산의 의의 및 종류	퀴즈 및 토론
		투자유가증권
		기타 투자자산
Week11	유형자산	유형자산의 의의 및 분류	퀴즈 및 토론
		취득원가, 취득이후 지출
		감가상각, 재평가모형, 처분
Week12	무형자산	무형자산의 의의와 종류	퀴즈 및 토론
		인식조건, 취득, 상각
		무형자산 종류별 회계처리
Week13	비유동부채	사채(1)	퀴즈 및 토론
		사채(2)
		기타 비유동부채
Week14	자본회계	자본금, 자본잉여금	퀴즈 및 토론
		이익잉여금, 자본조정
		기타포괄손익누계액, 자본변동표
Week15	기말고사

강좌운영팀 소개

교수자

배기수 교수: 현) 충북대학교 경영학부 교수; ■ E-mail: ksbae@chungbuk.ac.kr

강좌지원팀

박주연 (TA): 충북대학교 회계학과 박사과정; ■ E-mail: booktist@naver.com

강좌 수강 정보

이수/평가정보

이수/평가정보
과제명	퀴즈	토론	중간고사	기말고사
반영비율	60%	0%	20%	20%

※ 총 60% 이상 점수 획득 시, 이수증을 발급받을 수 있습니다.

<알기 쉬운 기업 살림살이> 강좌는 매 주차 퀴즈(60%), 중간고사 및 기말고사(각 20%)를 통해 평가를 하고 있습니다. 수강생 여러분들이 수행하게 될 주차별 퀴즈는 주차별 8문제 내외로 객관식, 단답형, O/X 등 다양한 유형으로 구성되어 있으며, 중간고사와 기말고사는 각 20개의 객관식 문항입니다. 각 학습활동의 총점을 100점 만점으로환산하여 60점 이상 취득 시 이수증을 발급받을 수 있습니다.

서술형 문항(자율참여)

서술형 문항이 매 주차 제시되지만 평가사항은 아닙니다. 강의의 내용 중 중심이 되는 내용을 서술형 문항으로 제출하였으며,게시판에 글을 작성해주시면 됩니다. 서술형 문항은 강좌내용을 폭 넓게 이해하시기 위해 자율적으로 참여하시기바랍니다.

강좌 수준 및 선수요건

본 강좌를 수강하기 위해 미리 수강해야 하는 과목은 별도로 없습니다.

교재 및 참고문헌

본 강좌에서는 강좌 수강 시에 참고할 수 있는 읽기자료를 제공하고있습니다.

자주 묻는 질문

강좌 교재가 따로 있나요?

본 강좌는 강좌 교재를 따로 준비하지 않아도 제공되는 읽기자료를 참고하여 수강하실 수 있습니다.

문의사항이 있는 경우 어디로 연락해야하나요?

강좌의 내용과 관련된 질문인 경우, 강좌 내 질의응답 게시판에 문의를 남겨주시거나 TA 메일로 문의 주시면 됩니다.

Preview

Field Social (Business Administration & Economics)

Difficulty Difficulty beginner

Operating Institute Chungbuk National University Go to the operating agencyOpens new window

Certificate Certificate Issuance

Week Week 15 Week

Learning recognition time Learning recognition time 25Hour 53Minute (17Hour 05Minute)

Course Registration Period Course Registration Period 26.02.23 ~ 26.05.11

Course Duration Course Duration 26.03.03 ~ 26.06.15

Phone Number Phone Number 043-249-1888

Subtitle language 한국어 Others 1ea Subtitle language

Course language 한국어(ko)

Registration of courses of interest

하위메뉴