104年第2學期-1582 會計學（一）【上】 課程資訊
|Attendance and attitude, TA quizzes||40||出席及助教小考|
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
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
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.