The core areas of study include:
1. Understanding of Internal Control system, its design and implementation to safeguard all resources
in the entity, and to meet the requirement set by SOX Act.
2. Recording, analyzing and discounting account receivables, and its presentation on Statement of
Financial Position (SFP)
3. Understanding Plant Assets, Natural Resources and Intangible Assets and their accounting
treatment on depreciation and presentation on SFP (Statement of Financial Position)
4. Understanding the nature of entity liabilities, their accounting recording and disclosures
5. Understanding the form business, and its changes in capital accounts including shares, dividends
and retained earnings.
6. Understanding investments in securities, both on equity (shares) and debt (bond) securities, and
how to classify them into short-term and long-term on Statement of Financial Position.
7. Understanding Statement of Cash Flow (SCF), How does SCF benefit users in their decision
making, and Analyzing how does it link with SFP (Statement of Financial Position), finally,
8. Learning how to apply those accounting information together in making critical decisions. Various
ratios derive from statements will generate meaningful data for evaluation in management and
judgment.The core areas of study include:
1. Understanding of Internal Control system, its design and implementation to safeguard all resources
in the entity, and to meet the requirement set by SOX Act.
2. Recording, analyzing and discounting account receivables, and its presentation on Statement of
Financial Position (SFP)
3. Understanding Plant Assets, Natural Resources and Intangible Assets and their accounting
treatment on depreciation and presentation on SFP (Statement of Financial Position)
4. Understanding the nature of entity liabilities, their accounting recording and disclosures
5. Understanding the form business, and its changes in capital accounts including shares, dividends
and retained earnings.
6. Understanding investments in securities, both on equity (shares) and debt (bond) securities, and
how to classify them into short-term and long-term on Statement of Financial Position.
7. Understanding Statement of Cash Flow (SCF), How does SCF benefit users in their decision
making, and Analyzing how does it link with SFP (Statement of Financial Position), finally,
8. Learning how to apply those accounting information together in making critical decisions. Various
ratios derived from statements will generate meaningful data for evaluation in management and
judgment.
This course mainly emphasizes on the understanding, interpretation and application of a globalized company’s financial reporting.
This course mainly emphasizes son 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,
Textbooks comply with the concept of intellectual property rights and may not be illegally copied
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Attendance and attitude, TA quizzesAttendance and attitude, TA quizzes attendance and attitude, ta quizzes |
40 | 出席及助教小考 |
| Mid-term testMid-term test mid-term test |
30 | 期中考 |
| Final-testFinal-test final-test |
30 | 期末考 |
