111年第1學期-1447 Accounting 課程資訊

評分方式

評分項目	配分比例	說明
Midterm exam	20
Final exam	45
Quizzes & Assignments	35

教育目標

The course begins with an introduction to accounting terminology, accounting procedures, and the primary financial statements. The remaining class sessions are devoted to an in-depth discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements.

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：四/6,7,8,9[M155]
修課班級：共必修1(會計系開)
修課年級：年級以上
選課備註：全英語授課，限僑生、外籍生選課。以人工加選，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。國經學程2765課程併班

參考書目

Weygandt, J.J., Kimmel, P.D., & Kieso, D.E. (2021). Financial Accounting with IFRS. Fourth Edition, Wiley Custom Edition. (滄海圖書代理)