109年第1學期-1157 Accounting 課程資訊

評分方式

評分項目	配分比例	說明
課堂參與及作業 Class Participation and Homework Assignments	30
期中測驗 Midterm Examination	35
期末測驗 Final Examination	35

教育目標

本科目為三學分課程，希望教大學部同學認識會計，進而培養從財務資訊使用者角度作分析、判斷的能力。 This three-credit course equips the students with basic accounting concepts and prepares them to use the financial information in making decisions.

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：四/2,3,4[M106] 四/6,7,8[M108]
修課班級：管理學院1
修課年級：年級以上
選課備註：全英語授課，限管院國際菁英組人工加選修課，不開放重修生選課。管院學生不可作為英文畢業門檻替代課程。

參考書目

Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
Principles of Financial Accounting 2nd IFRS Edition