109年第2學期-2804 Accounting 課程資訊

評分方式

評分項目	配分比例	說明
Midterm and Final Exams	50	2 exams - 25% each
Quizzes	30
Attendance and Participation	20

教育目標

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. Prepare and read the major financial statements and understand how they interact with each other; and 3. Utilize accounting information to make informed managerial decisions about financial matters within a company.

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: the accounting information system, accrual accounting concepts, merchandising operations, inventory costing, analyzing accounts receivable, long-lived assets, reporting liabilities, and understanding stockholder’s equity. This course will be taught entirely in English.

基本資料

必修課，學分數：3-3
上課時間：二/5,6,五/5,6[M016]
修課班級：國經學程1
修課年級：年級以上
選課備註：雙號學生修習。

參考書目

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 (2017). ISBN: 978-981-4780-67-4