112年第1學期-1449 Accounting 課程資訊

評分方式

評分項目	配分比例	說明
Midterm exam	40
Final exam	40
Online Quizzes	20

教育目標

1. To understand the basic principles of financial accounting. 2. To be able to record transactions using journal entries and T-accounts. 3. To learn how to read and prepare financial statements including the (comprehensive) income statement, retained earnings statement, statement of financial position, and statement of cash flows. 4. To analyze financial statements to evaluate a company's performance and financial position.

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：四/9[M116] 三/2,3,4[M119]
修課班級：共必修1(會計系開)
修課年級：1年級以上
選課備註：全英語授課，限僑生、外籍生選課。開學第一週可以人工加選，不開放重修生選課。

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)