109年第1學期-2805 Accounting 課程資訊
|Midterm and Final Exams||50||2 exams - 25% each|
|Attendance and Participation||20|
本課程名額為 40人，已有38 人選讀，尚餘名額2人。
授課教師James S. Gillespie
Upon completion of the course, students should be able to:
1. Understand the field of accounting and how it works with regard to its overall structure, special language, and the movement of data;
2. Read the basic accounting reports (focused on the balance sheet and income statement) and understand how they interact with each other; and
3. Utilize accounting information to make informed managerial decisions about financial matters within a company.
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.
授課教師：James S. Gillespie
Office HourThursday 2:00PM - 4:00PM, or by appointment
1. Principles of Financial Accounting: IFRS Edition (2nd Edition). By E. Stice, J. Stice, W.S. Albrecht, M. Swain, R. Duh, and A. Hsu. Cengage Learning Asia (2017). ISBN: 978-981-4780-67-4 (available from Caves Bookstore on campus)
2. Color Accounting Workshop Pack. By Accounting Comes Alive International.
This will be provided by the teacher at the beginning of the semester, and a materials fee will be collected in class.
(Note: DO NOT purchase a used pack from a previous accounting student.)
3. A simple 12 digit calculator with basic functions
(Note: Scientific calculators are NOT required for this class. Also, cell phone calculator apps MAY NOT be used during quizzes and exams.)