112年第2學期-1444 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: 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：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。

參考書目

Weygandt, J.J. & Kimmel, P.D. (2023). Financial Accounting with IFRS. Fifth Edition, Wiley Custom Edition. (滄海圖書代理)