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      마이페이지

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      Terms of Use

      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.

      Copyright protection policy

      Copyright protection policy

      CCL (Creative Commons License)

      CCL is a free-use license that allows others to use their creations freely under certain conditions.



      Terms and conditions of permission

      Attribution (Author Display)


      It is an essential provision included in the license that the author must be indicated, such as the author's name and source.


      Noncommercial


      The work is not available for profit. It means that in order to use for profit, a separate contract is required.


      No Derivative Works


      It means that it is prohibited to change the work or to produce secondary works using the work.


      Share Alike (Allow to change the same conditions)


      It means that secondary works should be allowed to be produced, but the same license as the original works should be applied to secondary works.



      Terms and conditions of permission




      Author Indication (CC BY)


      You must mark the author's name, title of the work, and source.







      Author Indication-Non-Profit (CC BY-NC)


      If you reveal the author, you can use it freely, but you cannot use it for profit.







      Author Indication-No Change (CC BY-ND)


      If you reveal the author, you can use it freely, but you have to use it as it is without any changes.







      Author Indication-Allow to change the same conditions (CC BY-SA)


      If you reveal the author, you can freely use it and change the work, but the same license as the one applied to the original work should be applied to the secondary work.







      Author Indication-Non-Profit-Allow to change the same conditions (CC BY-NC-SA)


      It can be used if the author is identified, and the work can be changed, but it cannot be used for profit, and the same license as the original work must be applied to the secondary work.







      Author Indication-Non-Profit-No Change (CC BY-NC-ND)


      If you reveal the author, you can use it freely, but it cannot be used for profit and must be used as it is without change.




      Multilingual settings

      Home Courses Social Business Administration & Economics

      Course Introduction

      강좌소개 COURSE INTRODUCTION

      • 회계는 기업이나 조직의 경제적 활동을 기록하고 분석하는 핵심적인 기능을 수행하는 학문이며,
        재무정보 제공, 의사결정 지원, 내부 통제 및 감사, 조세 계획 및 세무 관리, 투명성과 신뢰성 강화, 국제적 비교와 표준화 등 다양한 분야에서 중요한 역할을 하기 때문에 회계정보의 이해는 이 분야를 전공하지 않는 비전공자들에게도 회계의 전반적인 정보를 제공하여 줄 수 있는 과목이다.
        본 강좌에서는 회계의 필요성과 목적, 재무제표에 제공되는 정보, 회계정보 산출과정, 투자 활동, 현금흐름표, 경영의사, 기업 세금, 개인 세금 등 회계에 대하여 매우 다양한 내용을 포함하고 있다.

      학습목표 LECTURE OBJECTIVES

      학습목표

      • 회계의 목적과 역할 등 회계의 필요성에 대한 이해를 학습한다.
      • 경영의사 결정과 회계 정보의 관계를 학습한다.
      • 다양한 회계방법의 선택과 그에 대한 회계 정보를 학습한다.

      홍보영상 INTRODUCTION VIDEO

      강좌운영계획 SYLLABUS

      주차 주차명 차시 차시명
      1 회계정보의 필요성과 역할 1 회계의 필요성 및 회계의 역할
      2 회계정보의 제공자와 이용자
      3 국제화와 회계, 사회발전과 회계
      2  회계방법의 선택과 회계정보 1 회계의 목적과 재무제표, 재무상태표
      2 손익계산서, 자본변동표
      3 현금흐름표, 회계기준과 공시제도
      3  회계정보의 산출과정 1 회계기록의 대상, 회계정보의 산출과정
      2 회계정보의 산출과정
      3 회계정보의 산출 과정, 수정분개
      4  영업활동과 관련된 회계정보 1 영업활동과 운전자본
      2 영업활동과 관련된 자산과 부채
      3 기업성과를 나타내는 회계정보
      5  투자활동과 관련된 회계정보 1 기업의 투자활동, 투자활동 관련 자산
      2 공정가치 평가, 유형자산의 감가상각과 무형자산의 상각
      3 산업의 특성과 자산구조
      6  재무활동과 관련된 회계정보 1 기업의 재무활동, 재무활동과 관련된 부채
      2 재무활동과 관련된 자본
      3 자본과 기업가치, 재무상태표의 형식과 내용
      7 중간고사
      8 회계방법의 선택과 회계정보 1 현금흐름정보의 유용성과 현금흐름표의 개요
      2 현금흐름표의 작성과 이해
      3 현금흐름정보의 활용
      9 경영과 원가의 이해 1 재무제표가 다르게 표시되는 이유
      2 매출원가의 산정, 저가법
      3 감가상각방법, 회계처리방법과 회계정책
      10 경영의사 결정과 회계 1 원가와 경영
      2 기업의 종류와 원가
      3 원가의 흐름
      11 기업과 세금 1 계회과 통제를 위한 예산
      2 원가-조업도-이익 분석
      3 원가와 경영의사결정
      12 개인과 세금 1 세금의 이해
      2 부가가치세의 이해
      3 법인세의 이해
      13 재무제표의 활용 1 개인의 소득과 세금
      2 부동산에 관한 세금
      3 상속ㆍ증여와 세금
      14 재무제표의 활용 1 재무제표 분석의 필요성과 유의점, 재무제표 분석기법
      2 재무비율분석 1
      3 재무비율분석 2
      15 기말고사

      강좌운영기간 COURSE OPERATION PERIOD

      2026.09.09. ~ 2026.12.23.

      강좌수강정보 COURSE INFORMATION

      평가기준

      • 중간고사: 50%
      • 기말고사: 50%

          ※총 60% 이상 점수 획득 시, 이수증을 발급받을 수 있습니다.

      Preview
      Course Operators

      • 순천대학교 회계학과 교수

        기획처 기획처장

        IR센터 센터장

        국립대학육성사업 사업단장

        한국회계정보학회 상임이사

        한국회계정책학회 상임이사

        순천시 시정평가위원

        중소벤처기업부 평가위원

        한국산업인력공단 출제위원


      • 순천대학교 교수학습혁신센터

        E-mail: ia0035@scnu.ac.k

      FAQ

      Q 수강 중 궁금한 것은 어떻게 해야 하나요?

      A 수강 중 궁금한 부분은 교과목 내 [질의응답] 게시판에 작성해 주시면 담당 TA가 확인 후, 1~2일내 응답할 예정입니다.

      Q 이수증은 언제 발급 되나요?

      A 이수증은 수업이 종료되고 나서 성적처리가 완료된 후, 10~15일 이내 발급될 예정입니다.

      Field Social (Business Administration & Economics)

      Difficulty intermediate

      Operating Institute Sunchon National University

      Certificate Issuance

      Week 13 Week

      Learning recognition time 39Hour 00Minute (18Hour 00Minute)

      Course Registration Period 26.09.09 ~ 26.09.30

      Course Duration 26.09.09 ~ 26.12.23

      Phone Number 061-750-5617

      Subtitle language 한국어

      Course language 한국어(ko)

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