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Kyung Hee realizes academic excellence based on diversity and creativity and embodies
the ‘global dignity’ of a university as a venue for public practice for better people and a better world.
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Department of Accounting and Taxation
General Graduate School Accounting and Taxation Department Curriculum
Article 4 (Basic curriculum structure)
① The basic structure of the department curriculum, which is the minimum credit completion requirement, is as follows.
[Table 1] Curriculum basic structure table
| Department name (major name) | procedure | Completion credits | Credits recognized from other departments | |||
|---|---|---|---|---|---|---|
| Major Required | Select major | Common subjects | total | |||
| Department of Accounting and Taxation | the master's course | - | 24 | - | 24 | Up to 12 credits |
| PhD | - | 36 | - | 36 | Up to 18 credits | |
② Major elective subjects (groups) are the same for all degree programs, and their composition is as shown in [Table 2].
③ All majors must complete at least one subject (3 credits) in Area 1 as shown in [Table 2].
④ Financial accounting majors must complete at least two major courses (6 credits) in Area 2 as shown in [Table 2].
⑤ Those majoring in management accounting, tax accounting, or auditing must complete at least two courses (6 credits), including major courses in the second area of [Table 2] corresponding to the major to which the student belongs.
③ All majors must complete at least one subject (3 credits) in Area 1 as shown in [Table 2].
④ Financial accounting majors must complete at least two major courses (6 credits) in Area 2 as shown in [Table 2].
⑤ Those majoring in management accounting, tax accounting, or auditing must complete at least two courses (6 credits), including major courses in the second area of [Table 2] corresponding to the major to which the student belongs.
[Table 2] Composition of major elective courses
| area | Detailed major | Subject name (credits earned) | Number of subjects |
|---|---|---|---|
| Area 1 | financial accounting | Financial Accounting Theory (3), Financial Accounting Seminar 1 (3), Financial Accounting Seminar 2 (3), Financial Statement Analysis (3), Capital Market Accounting (3), Capital Market Accounting Seminar 1 (3), Capital Market Accounting Seminar 2(3), Special lecture on financial accounting (3), Valuation theory (3) | 9 |
| 2nd area | management accounting | Nonprofit accounting (3), management accounting theory (3), management accounting special lecture (3), management accounting seminar (3), management accounting special problems (3), management accounting case study (3) | 6 |
| tax accounting | Corporate tax accounting theory (3), income tax accounting theory (3), corporate tax strategy (3), tax accounting special lecture (3), tax management research (3), tax theory seminar 1 (3), tax theory seminar 2 (3) , Tax Accounting Seminar 1(3), Tax Accounting Seminar 2(3) | 9 | |
| Audit | Accounting auditing (3), accounting auditing theory (3), accounting auditing case studies (3), accounting auditing special problems (3) | 4 | |
| common | Advanced Statistics (3), Accounting Research Methodology (3), Accounting Research (3), Accounting Special Lecture (3), Accounting Seminar (3), Common Thesis Guidance I (3), Common Thesis Guidance II (3), Common Thesis Guidance III(3) | 8 |
Article 5 (Curriculum)
① The curriculum is as follows.
1.The curriculum organization table is as in.
2.The subject explanation book is as in.
1.The curriculum organization table is as in
2.The subject explanation book is as in
Article 6 (Prerequisite subjects)
① Those who fall under the following criteria must additionally complete the courses listed in the list of prerequisite courses below.
1.Eligible candidates: Graduates of a similar department (major) or another department (major) that is not the same department as the main department in a lower-level degree program
2.Prerequisite credits: 9 credits or more for master's program, 12 credits or more for doctoral program
3.List of prerequisite courses
2.Prerequisite credits: 9 credits or more for master's program, 12 credits or more for doctoral program
3.List of prerequisite courses
| number | Subject name | Opening Departments | Grades | Target degree program |
|---|---|---|---|---|
| 1 | Financial Accounting 1 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 2 | Management Accounting 1 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 3 | Tax Accounting 1 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 4 | Financial Accounting 2 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 5 | financial management | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 6 | General tax law | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 7 | Management Accounting 2 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 8 | Financial Accounting Seminar | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 9 | advanced accounting | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 10 | Audit | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 11 | Tax Accounting 2 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 12 | accounting theory | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 13 | Advanced accounting audit | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 14 | international tax theory | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 15 | tax management | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 16 | tax accounting practice | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 17 | Accounting case study | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 18 | Accounting Special Lecture 1/td> | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 19 | Accounting Special Lecture 2 | Department of Accounting and Taxation | 3 | Master's/Ph.D. |
| 20 | Securities Act | Business Administration | 3 | Master's/Ph.D. |
| 21 | Understanding currency and finance | Business Administration | 3 | Master's/Ph.D. |
| 22 | Financial statement analysis | Business Administration | 3 | Master's/Ph.D. |
| 23 | valuation theory | Business Administration | 3 | Master's/Ph.D. |
| 24 | investment theory | Business Administration | 3 | Master's/Ph.D. |
| 25 | Financial derivatives theory | Business Administration | 3 | Master's/Ph.D. |
| 26 | corporate finance theory | Business Administration | 3 | Master's/Ph.D. |
| 27 | Understanding the Stock Market | Business Administration | 3 | Master's/Ph.D. |
② Notwithstanding Paragraph 1, if the student submits the credits for subjects completed in a lower-level degree program under the guidance of the degree advisor (or department head if not selected), some or all of the prerequisite credits may be recognized after confirmation by the department head and deliberation and resolution by the department’s operating committee.
Article 7 (Recognition of subjects from other departments)
① Students who wish to take courses in other departments must consult with their degree advisor (or department head if not selected) to decide on the courses to take, fill out the prescribed course registration form, and receive approval from the degree advisor and department head.
② Grades earned from courses taken in other departments may be recognized as major elective credits for up to 12 credits for master’s programs and up to 18 credits for doctoral programs.
② Grades earned from courses taken in other departments may be recognized as major elective credits for up to 12 credits for master’s programs and up to 18 credits for doctoral programs.
Article 8 (Completion of common graduate school courses)
① When taking a “common subject” (convergence education course) for all graduate students at a graduate school, decide on the course to take in consultation with the advisor (or department head if not selected), fill out the prescribed course registration form, and submit it to the advisor and department head. Approval must be obtained.
② If you have completed common graduate school courses, up to 3 credits for the master's program and 6 credits for the doctoral program can be recognized as major elective credits.
② If you have completed common graduate school courses, up to 3 credits for the master's program and 6 credits for the doctoral program can be recognized as major elective credits.
Article 9 (Completion)
① Completion is recognized only for those who complete the course corresponding to Article 4 and meet all requirements set forth in higher-level regulations such as the graduate school regulations and internal regulations.
② Those eligible for prerequisite credits must acquire the prescribed prerequisite credits. However, prerequisite credits are not included in completion credits.
③ Only credits recognized in other departments and common subjects are recognized as completion credits as stipulated in each article above.
② Those eligible for prerequisite credits must acquire the prescribed prerequisite credits. However, prerequisite credits are not included in completion credits.
③ Only credits recognized in other departments and common subjects are recognized as completion credits as stipulated in each article above.
Article 10 (Graduation)
① Graduation is recognized only for those who meet all graduation requirements, including Article 9, degree qualification examination, degree thesis, and thesis publication requirements.
② Those who wish to submit a thesis for a degree to our graduate school must meet the following qualifications.
② Those who wish to submit a thesis for a degree to our graduate school must meet the following qualifications.
1. For master's programs, those who have completed full-time registration for at least 4 semesters and have already acquired or are scheduled to acquire more than the credits required for completion in the current semester.
2.For doctoral programs, those who have completed research registration after completion.
3.Average of credits earned for completion. Those who have a grade of B- (2.7) or higher
4.Those who have passed the degree qualification examination
5.Those whose thesis similarity test results conducted by our school for thesis required for a degree are less than 15% or those who are judged to have a significantly low risk of plagiarism
6.Those who meet the research paper publication performance specified in [Table 3]
2.For doctoral programs, those who have completed research registration after completion.
3.Average of credits earned for completion. Those who have a grade of B- (2.7) or higher
4.Those who have passed the degree qualification examination
5.Those whose thesis similarity test results conducted by our school for thesis required for a degree are less than 15% or those who are judged to have a significantly low risk of plagiarism
6.Those who meet the research paper publication performance specified in [Table 3]
[Table 3] Requirements for publication performance of research papers related to degree acquisition
| degree program | Research paper publication performance requirements (Note 1), (Note 2) |
|---|---|
| the master's course | One or more of the following must be met: (1)Apply for or publish (or plan to publish) a paper in an academic journal registered by the National Research Foundation of Korea, a candidate journal for registration, or an international academic journal registered in SCIE/SSCI/A&HCI/ESCI/SCOPUS (2)International academic conference, National Research Foundation of Korea Presentation at an academic conference of a society that publishes papers from registered journals or candidate journals |
| PhD | Paper published (or scheduled to be published) in an academic journal registered by the National Research Foundation of Korea or an international academic journal registered in SCIE/SSCI/A&HCI/ESCI/SCOPUS |
(Note 1) Single and joint publication (first author, corresponding author, co-author) is possible, but for doctoral students, you must be the main author (first author or corresponding author).
(Note 2) Must be published as affiliated with ‘Kyung Hee University’ or ‘Kyung Hee University Graduate School’ after the date of admission to this graduate school.
(Note 2) Must be published as affiliated with ‘Kyung Hee University’ or ‘Kyung Hee University Graduate School’ after the date of admission to this graduate school.
Article 11 (Degree Qualification Examination)
① In order to submit a thesis for a degree to our graduate school, you must pass the degree qualification examination set by the department.
② The degree qualification examination is conducted every semester, and those who wish to take the examination must fill out an application form and submit it to the department head.
③ For students enrolled in the master's program after the class of 2020 (inclusive), the degree qualification test will be publicly announced.
④ Those eligible to take the public presentation of the master's degree qualification examination must have already acquired 24 credits or more by taking major elective courses stipulated in Articles 4 and 7, or are scheduled to acquire them in the current semester.
⑤ The degree qualification test for the doctoral program consists of a written test (degree qualification test 1, degree qualification test 2), an oral test (degree qualification test 3), and a degree qualification test (open form).
⑥ The written examination for the degree qualification for the doctoral program consists of three subjects as follows.
② The degree qualification examination is conducted every semester, and those who wish to take the examination must fill out an application form and submit it to the department head.
③ For students enrolled in the master's program after the class of 2020 (inclusive), the degree qualification test will be publicly announced.
④ Those eligible to take the public presentation of the master's degree qualification examination must have already acquired 24 credits or more by taking major elective courses stipulated in Articles 4 and 7, or are scheduled to acquire them in the current semester.
⑤ The degree qualification test for the doctoral program consists of a written test (degree qualification test 1, degree qualification test 2), an oral test (degree qualification test 3), and a degree qualification test (open form).
⑥ The written examination for the degree qualification for the doctoral program consists of three subjects as follows.
For Degree Qualification Examination 1, all majors must select one subject from Article 4 [Table 2] Area 1. 2. For Degree Qualification Examination 2, all majors must select one subject from Area 2 of Article 4 [Table 2]. Select and take two subjects including your major. 3. For Degree Qualification Examination 3, select and take the oral exam among the degree qualification tests.
⑦ A person who wishes to take the degree qualification test (open form) for the doctoral program must meet the following qualifications.
1.Those who have already acquired more than 36 credits (doctoral program) by taking major elective courses stipulated in Articles 4 and 7, or are scheduled to acquire them in the current semester
2.Written exam 2 for the degree qualification test set by the department A person who has already passed one subject (Degree Qualification Examination 1, Degree Qualification Examination 2) and one oral examination subject (Degree Qualification Examination 2) or is expected to pass the exam in the current semester
⑧ The degree qualification examination is evaluated as passing (P) or failing (N). 2.Written exam 2 for the degree qualification test set by the department A person who has already passed one subject (Degree Qualification Examination 1, Degree Qualification Examination 2) and one oral examination subject (Degree Qualification Examination 2) or is expected to pass the exam in the current semester
Article 12 (Recognition of credits earned before admission)
① If you have completed the courses included in this department in an equivalent degree program at another domestic or foreign graduate school before entering this department and have applied for credit recognition after confirmation from the department chair, you can receive up to 6 credits for the master's degree program and 9 credits for the doctoral degree program. It can be recognized with the approval of the dean.
② If a student earns a B grade or higher by completing courses offered at the graduate school of our school while enrolled in the bachelor's degree program at our school, the excess of credits required to acquire a bachelor's degree may be recognized up to 6 credits through the procedure in paragraph 1.
② If a student earns a B grade or higher by completing courses offered at the graduate school of our school while enrolled in the bachelor's degree program at our school, the excess of credits required to acquire a bachelor's degree may be recognized up to 6 credits through the procedure in paragraph 1.
Article 13 (Recognition of credits earned by transfer students)
① Those who have transferred to this department may receive up to 6 credits for the master's degree program and 9 credits for the doctoral degree program among the credits earned at the previous graduate school, provided that the department chair approves the credits. However, recognition can be given only if it is similar to the subjects in the department's curriculum.