103年第1學期-3084 Accounting 課程資訊

評分方式

評分項目	配分比例	說明
Mid-term Exam	25
Final Exam	30
Quizzes	25
Group Discussions	15
Class/Tutorial Session Participation	5

教育目標

Financial accounting is the basic language of modern business. This course is designed for non-accounting major students who will be future users of accounting information. The major content discussed in the course includes introducing accounting principles, understanding accounting process, accounting cycle, and preparing and realizing three basic financial statements: the income statement, statement of financial position, and statement of cash flows. Following modern trend in financial reporting, this course emphasizes not only US GAAP (Generally Accepted Accounting Principles) but also IFRS (International Financial Reporting Standards). After taking this course, students are expected to develop the ability in reading and analyzing fundamental financial accounting data.

課程概述

Accounting is the language of business and is the foundation of financial management. Understanding how accounting works is critical for business managers to be able to: plan a financing structure, record transactions, evaluate business performance, and make sound decisions that will allow for healthy growth of a company. Topics covered in this course include: orienting students to the field of accounting and how it works; reading the basic accounting reports with a focus on the balance sheet and income statement; differentiating the financial functions of investment, finance, and operations; learning the recording process of journals, ledgers, and how to post; and utilizing accounting information to make informed business management decisions such as measuring profitability, controlling inventory, and tracking cash flow. This course will be taught entirely in English.

基本資料

必修課，學分數：3-3
上課時間：一/7,8[C204] 三/3,4[H103]
修課班級：國經學程1
修課年級：年級以上
選課備註：

參考書目

Financial Accounting, IFRS Edition, 2e. (2013)
Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
John Wiley & Sons, Inc.
ISBN-13 978-1118-28590-9