99年第1學期-1306 會計學（一） 課程資訊

評分方式

評分項目	配分比例	說明
Attendance and attitude, TA quizzes	40	出席及助教小考
Mid-term test	30	期中考
Final-test	30	期末考

教育目標

The core areas of study include: 1. A comprehension of the accounting information system and the financial reporting process of a publicly-held company. Accounting Information system embraces an understanding of the accounting cycle (accounting procedures) on how to A.Collect, analyze, record, classify, report, and communicate accounting data with internal and external users.It includes the use on technical rules of debit and credit,journalizing, posting to general and subsidiary ledgers, trial balance, adjusting entries, closing entries and the preparation of formal financial statements. 2. The creation of accounting information system and generation of financial statements. A.More in detail, on all individual accounts of the financial statements, including the income statement, statement of stockholder’s equity, statement of financial position, and statement of cash flows (SCF), are reviewed and organized for analysis. B.Particularly, for a worldwide business, the forms of merger, consolidation and acquisition based on legal aspect set for business combinations are briefly introduced, while the differences between consolidated financial statements and consolidation are, irrespective of each other, succinctly emphasized. C.Associated with globalization in a dynamic economy, both foreign currency exchanges and the translation of foreign entity financial statements concept are shortly briefed for a practical need. 3. The interpretation and application of public financial statements in business environment. To meet the requirement of decision making, various comparison ratios of the financial statements, either based on separate statement or cross-statements for periods of time , are presented to management for strategic analysis.

課程概述

一、 將企業融資、投資及營業三大活動，量化成會計資訊 二、 會計資訊應具備之品質特性 三、 一般公認會計原則，以及財務報表之認列與衡量之依據 四、 借貸法則 五、 會計循環－分錄、過帳、試算、調整、結帳、編表 六、 溝通－會計四大報表之認識與解讀 七、 融資活動(資金取得)－股本、股利、長期負債

基本資料

必修課，學分數：3-3
上課時間：三/8[M153] 四/8,9,五/3,4[M240]
修課班級：財金系1B
修課年級：年級以上
選課備註：

參考書目

Weygandt. Kimmel. Kieso; Financial Accounting (IFRS Edition), Wiley Co.2011,
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