111年第1學期-1447 Accounting 課程資訊

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評分方式

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

選課分析

本課程名額為 50人,已有25 人選讀,尚餘名額25人。

授課教師

劉名育

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.

課程資訊

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)