103年第2學期-1599 會計學(一)【上】 課程資訊

課程分享

選課分析

本課程名額為 100人,已有99人選讀,尚餘名額1人。
本課程可網路登記,目前已登記人數為 69 人,選上機率為1%

評分方式

評分項目 配分比例 說明
Attendance and attitude, TA quizzes 40 出席及助教小考
Mid-term test 30 期中考
Final-test 30 期末考

授課教師

王全煜

教育目標

The core areas of study include: 1. A comprehension of the accounting information system and the financial reporting process of a publicly-held company. Accounting Information system embraces an understanding of the accounting cycle (accounting procedures) on how to A. Collect, analyze, record, classify, report, and communicate accounting data with internal and external users. It includes the use on technical rules of debit and credit, journalizing, posting to general and subsidiary ledgers, trial balance, adjusting entries, closing entries and the preparation of formal financial statements. 2. The creation of accounting information system and generation of financial statements. A. More in detail, on all individual accounts of the financial statements, including the income statement, statement of stockholder’s equity, statement of financial position, and statement of cash flows (SCF), are reviewed and organized for analysis. B. Particularly, for a worldwide business, the forms of merger, consolidation and acquisition based on legal aspect set for business combinations are briefly introduced, while the differences between consolidated financial statements and consolidation are, irrespective of each other, succinctly emphasized. C. Associated with globalization in a dynamic economy, both foreign currency exchanges and the translation of foreign entity financial statements concept are shortly briefed for a practical need. 3. The interpretation and application of public financial statements in business environment. To meet the requirement of decision making, various comparison ratios of the financial statements, either based on separate statement or cross-statements for periods of time , are presented to management for strategic analysis.

課程概述

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

課程資訊

參考書目

James D. Stice , Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu; Financial Accounting(IFRS Edition), 2014.
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