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Taught In English1582 - 會計學(一)【上】 Principles of Accounting


教育目標 Course Target

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 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 briefly 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 Course Description

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.


參考書目 Reference Books

James D. Stice , Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu; Financial Accounting(IFRS Edition), 2014.
教科書遵守智慧財產權觀念不得非法影印
James D. Stice, Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu; Financial Accounting (IFRS Edition), 2014.
Textbooks comply with the concept of intellectual property rights and may not be illegally copied


評分方式 Grading

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

授課大綱 Course Plan

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Course Information

Description

學分 Credit:3-3
上課時間 Course Time:Friday/1,2,3,4[M153]
授課教師 Teacher:王全煜
修課班級 Class:管理學院,經濟系2-4
選課備註 Memo:
This Course is taught In English 授課大綱 Course Plan: Open

選課狀態 Attendance

There're now 108 person in the class.
目前選課人數為 108 人。

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