110年第1學期-2766 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. 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.

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[M101]
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. Financial Accounting: IFRS Edition (3rd edition). By Stice, Stice, Albrecht, Swain, Duh, and Hsu. Cengage Learning Asia (2021). ISBN: 978-981-49-6258-2

2. 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.)