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.

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 debt 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, successfully
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.

This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.

This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.

Weygandt. Kimmel. Kieso; Financial Accounting (IFRS 2nd Edition), Wiley Co.2013,
教科書遵守智慧財產權觀念不得非法影印

Weygandt. Kimmel. Kieso; Financial Accounting (IFRS 2nd Edition), Wiley Co.2013,
Educational and scientific books abide by the concept of wisdom property rights and must not be illegally copied