101年第1學期-1265 會計學（一）【下】 課程資訊

教育目標

The core areas of study include: 1. Understanding of Internal Control system, its design and implementation to safeguard all resources in the entity, and to meet the requirement set by SOX Act. 2. Recording, analyzing and discounting account receivables, and its presentation on Statement of Financial Position (SFP) 3. Understanding Plant Assets, Natural Resources and Intangible Assets and their accounting treatment on depreciation and presentation on SFP (Statement of Financial Position) 4. Understanding the nature of entity liabilities, their accounting recording and disclosures 5. Understanding the form business, and its changes in capital accounts including shares, dividends and retained earnings. 6. Understanding investments in securities, both on equity (shares) and debt (bond) securities, and how to classify them into short-term and long-term on Statement of Financial Position. 7. Understanding Statement of Cash Flow (SCF), How does SCF benefit users in their decision making, and Analyzing how does it link with SFP (Statement of Financial Position), finally, 8. Learning how to apply those accounting information together in making critical decisions. Various ratios derive from statements will generate meaningful data for evaluation in management and judgment.

課程概述

This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.