112年第2學期-2763 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

選課分析

本課程名額為 80人,已有56 人選讀,尚餘名額24人。


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授課教師

劉名育

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.

課程資訊

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)

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