104年第1學期-1602 會計學(一)【下】 課程資訊
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 |
選課分析
本課程名額為 100人,已有104 人選讀,尚餘名額-4人。
登入後可進行最愛課程追蹤 [按此登入]。
授課教師
王全煜教育目標
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.
課程資訊
基本資料
必修課,學分數:3-3
上課時間:五/1,2,3,4[M101]
修課班級:管院,經濟2
修課年級:年級以上
選課備註:下期重修班
教師與教學助理
授課教師:王全煜
大班TA或教學助理:尚無資料
Office HourWednesday 3:10-5:00 pm or by email appointment
M 455
授課大綱
授課大綱:開啟授課大綱(授課計畫表)
(開在新視窗)
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.
教科書遵守智慧財產權觀念不得非法影印
開課紀錄
您可查詢過去本課程開課紀錄。 會計學(一)【下】歷史開課紀錄查詢