Intermediate Accounting I
Seoul, South Korea
Area of Study
Taught In English
PREREQUISITE: Principles of Accounting
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3
Recommended U.S. Quarter Units4
Hours & Credits
This course is an intensive study of the theory and practice of the structure of financial accounting. The primary goal of this course is to understand both current accounting standards and the conceptual framework that is the foundation of current accounting standards. Specifically, this course is designed to acquaint the student with current accounting theories and practices.
It is essential that you stay current with our schedule. Each class covers a large quantity of material, and if you fall behind it is very difficult to catch up. The best way to learn accounting is to solve problems. Therefore, you must have the chapter material read and assigned homework problems completed prior to each class. The assignments are the basis for class discussions, and their topics are covered on the examinations.
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.