113年第1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0 人選讀,尚餘名額80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: 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. (2023). Financial Accounting with IFRS. Fifth Edition, Wiley Custom Edition. (滄海圖書代理)

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