104年第1學期-1602 會計學（一）【下】 課程資訊
|Attendance and attitude, TA quizzes||40||出席及助教小考|
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
This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.
Office HourWednesday 3:10-5:00 pm or by email appointment M 455
James D. Stice , Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu; Financial Accounting（IFRS Edition）, 2014.