113年第1學期-1152 Accounting 課程資訊

評分方式

評分項目 配分比例 說明
課堂參與及作業 Class Participation and Homework Assignments 30
期中測驗 Midterm Examination 35
期末測驗 Final Examination 35

選課分析

本課程名額為 70人,已有7 人選讀,尚餘名額63人。


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授課教師

林修葳 傅郁芬

教育目標

本科目為三學分課程,希望教大學部同學認識會計,進而培養從財務資訊使用者角度作分析、判斷的能力。

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

Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
Principles of Financial Accounting 3/e IFRS Edition [東華有代理]

開課紀錄

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