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º»¿ø¿¡¼­´Â ´ÙÀ½ÀÇ Á¤±Ô°ú¸ñÀ» Ä·ÆÛ½º(¿ÀÇÁ¶óÀÎ) ȤÀº ¿Â¶óÀÎÀ¸·Î ¼ö°­ÇÏ½Ç ¼ö ÀÖ½À´Ï´Ù.
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FARE
ȸ°è ÀÔ¹®ÀÚ¸¦ À§ÇÑ ±âÃÊ Course·Î¹Ì±¹È¸°èÀÇ °³³äÀ» ¾Ë±â ½±°Ô Çؼ³ÇÏ¿© ȸ°èÀü¹Ý¿¡´ëÇÑ ¼Ò°³ ¹× ºÐ°³, °èÁ¤°ú¸ñ ¼÷Áö, À繫Á¦Ç¥ÀÇ ÀÎ½Ä µî ȸ°èÇп¡ ´ëÇÑ Ä£¹Ð°¨À» Çâ»ó½ÃÅ°°í ¿µ¹®È¸°èÇÐ ¿ë¾î¸¦ Àͼ÷ÇÏ°Ô ¸¸µå´Â °úÁ¤ÀÔ´Ï´Ù.
±âÁ¸ A/P°ú¸ñ º¸´Ù ¾à°£ ½ÉÃþÈ­µÈ Upgrade°úÁ¤ÀÔ´Ï´Ù
½ÃÇè¿¡ º»°ÝÀûÀ¸·Î ´ëºñÇϱâ À§ÇÑ °úÁ¤À̸ç Çѱ¹ Áß±Þ È¸°è¿¡¼­ÀÇ ±âÃÊ ºÎºÐÀ» ´Ù·é Inventory, Fixed Asset°ú Current Assets and Liabilities°¡ ÁÖµÈ ³»¿ëÀÔ´Ï´Ù . ¶ÇÇÑ Áß±Þȸ°èÁß °í±Þ°úÁ¤À¸·Î Çö°¡ °³³äÀ» Áß½ÉÀ¸·Î Long term Liability ¹× Equity¿Í Çö±ÝÈ帧ǥ°¡ Æ÷ÇÔ µË´Ï´Ù.
½ÃÇè¿¡ º»°ÝÀûÀ¸·Î ´ëºñÇϱâ À§ÇÑ °úÁ¤À̸ç Çѱ¹ Áß±Þ È¸°è¿¡¼­ÀÇ ±âÃÊ ºÎºÐÀ» ´Ù·é Inventory, Fixed Asset°ú Current Assets and Liabilities°¡ ÁÖµÈ ³»¿ëÀÔ´Ï´Ù . ¶ÇÇÑ Áß±Þȸ°èÁß °í±Þ°úÁ¤À¸·Î Çö°¡ °³³äÀ» Áß½ÉÀ¸·Î Long term Liability ¹× Equity¿Í Çö±ÝÈ帧ǥ°¡ Æ÷ÇÔ µË´Ï´Ù.
¿¬°áÀ繫Á¦Ç¥, ¿Üȯȯ»êȸ°è, ÀÌ¿¬¹ýÀμ¼, Partnership, Sole-Proprietorship, Lease, Pensionµî °í±Þ¼öÁØÀÇ È¸°è·Î¼­ Accounting Theory¿Í ȸ°è¿À·ù ¼öÁ¤ µîÀ» ´Ù·ç°Ô µË´Ï´Ù.
Çѱ¹¿¡¼­ °ÅÀÇ Ãë±ÞµÇÁö ¾Ê´Â Á¤ºÎ, Áö¹æÀÚÄ¡´ÜüÀÇ È¸°è¿Í Çб³, º´¿øµî ºñ¿µ¸® Á¶Á÷ÀÇ È¸°è¸¦ ´Ù·ì´Ï´Ù.
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Individual Tax¿Í Transaction in Property¸¦ ´Ù·ç°Ô µÈ IncomeÀÇ °³³ä°ú Above the line deductionÇ׸ñ, Itemized deductionÇ׸ñ, Exemption°ú Tax Credit, Alternative Minimum TaxÀÇ ±âº» °³³ä, Tax Form ÀÛ¼º °úÁ¤ÀÔ´Ï´Ù.
Partnership, Corporation Tax¸¦ Áß½ÉÀ¸·Î Gift and Estate Tax ¹× Exempt Organizationµµ ´Ù·ç°í ÀÖ½À´Ï´Ù.
¹Ì±¹»ó¹ýÀÇ ±Ù°£À» ÀÌ·ç´Â Contract¿Í Uniform Commercial Code(Sales, Commercial Paper, Secured Transaction etc) Bankruptcy, Property, Professional Responsibilities, Government Regulation of Business(ȯ°æ¹ý,Áõ±Ç°Å·¡¹ý)ÀÇ °úÁ¤ÀÔ´Ï´Ù.
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sole proprietorships, partnerships, LLCs, LLPs, C and S corporations, joint ventures, and unincorporated associationsµî ¿©·¯°¡Áö ±â¾÷ÇüÅ¿¡ µû¸¥ Á¶Á÷ÀÌ·Ð ¹× ±Þº¯ÇÏ´Â ½ÃÀåȯ°æ¿¡¼­ÀÇ °æÁ¦ÇÐÀû °³³ä¿Í Business Cycle¿¡ ´ëÇÑ °³³ä µîÀ» ´Ù·ç°í ÀÖ½À´Ï´Ù.
ÀÚº»¿¹»ê ¹× °¢Á¾ ±â¾÷ ÀÇ»ç°áÁ¤À» À§ÇÑ ±â¾÷ ¿¹Ãø°ú Projection technique¿¡ ´ëÇÑ ºÎºÐ, ¶ÇÇÑ ¾÷¹« ¼öÇà Æò°¡ ¹× ºñ¿ë ºÐ¼® µî ±â¾÷ÀÇ °ü¸®ÀÚ°¡ ¹Ýµå½Ã ¾Ë°í ÀÖ¾î¾ß ÇÒ ºÐ¼®ÀÇ tool¿¡ ´ëÇØ ´Ù·ç°Ô µË´Ï´Ù.
Optimum capital structure , strategies for short-term and long-term financing options, cost of capital µîÀÇ À繫°ü¸®ÀÇ ±âÃÊ°³³ä°ú Business Information SystemÀÇ ±â´É, Technology Fundamental, ½Ã½ºÅÛ ¿î¿µ, IT control µî ±â¾÷¿¡¼­ ÀϾ ¼ö ÀÖ´Â Á¤º¸±â¼ú¿¡ ´ëÇÑ ±âº»ÀûÀÎ °³³äÀ» ´Ù·ì´Ï´Ù.
A&AT
Audit ÀüüÀÇ FrameÀ» Àâ´Â °ÍÀ» ±âº»À¸·Î ÇÏ¿© Planning the Engagement¿Í Internal ControlÀ» Áß½ÉÀ¸·Î Samplingµµ ´Ù·ç°Ô µË´Ï´Ù.
AuditI¿¡¼­ÀÇ Engagement¿Í Internal ControlÀ» °í·ÁÇÑ ÈÄ º»°ÝÀûÀÎ Evidence Test¸¦ Áß½ÉÀ¸·Î ±× °á°ú¿¡ µû¸¥ Reporting°ú EDPÀÇ °úÁ¤ÀÔ´Ï´Ù.


 
  1) °­Áº° ¿î¿µ ½Ã½ºÅÛ : Á¤±Ô°úÁ¤ 16ȸ

 
  2011³âºÎÅÍ CBT-e üÁ¦·Î Ä¿¸®Å§·³ÀÌ ÀüüÀûÀ¸·Î UpdateµÈ Wiley ±³Àç¿Í KAIS ºÎ±³Àç·Î USCPA Á¤±Ô°úÁ¤ÀÌ ÁøÇàµÇ°í ÀÖ½À´Ï´Ù..

 
 
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Accounting Principle
3
16
Intermediate Accounting I
3
16
Intermediate Accounting II
3
16
Advanced Accounting
3
16
Nonprofit Accounting
3
16
REG
Taxation I
3
16
Taxation II
3
16
Business Law
3.5
16
BE&C
Strategic Manarement
3
16
Managerial Accounting
3
16
FM + IT
3.5
16
A&AT
Audit & Attestation I
3
16
Audit & Attestation II
3.5
16


 
  2) Àü°øº° °úÁ¤ À̼ö

 
  °ú¸ñ º° ¼ö°­¼ø¼­´Â °³Àο¡ µû¶ó Á¶±Ý¾¿ ´Ù¸£ ¼ö ÀÖÀ¸³ª ȸ°è°ú¸ñÀ» Áß½ÉÀ¸·Î Àü °ú¸ñÀ» ´Ü°èÀûÀ¸·Î ¼ö°­ÇØ ³ª°¡´Â °ÍÀÌ È¿°úÀûÀÔ´Ï´Ù.
 
 
FARE
REG
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INTER 1
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INTER 2
BL

MA

LEVEL 3
N/P
TAX 2
FM&IT
A&AT 1
LEVEL 4
ADV

 

A&AT 2

 
 


 
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