The course begins with an introduction to accounting terminology, accounting procedures, and the primary financial statements. The remaining class sessions are devoted to an in-depth discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements.The course begins with an intropuction to accounting terminoLogy, accounting procedures, and the primary Financial statements. EVoted to An In-Descussion of the Accounting for Important Components of Financial Statement , Followed by a Detailed Intropody to the Analysis of Financial Statements.
會計學(一) （3-3學分）
先修課程：無
課程概述
上學期：
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
下學期：
八、投資活動(資金用途)－固定資產、無形資產及投資。
九、營業活動(資金回收及獲利)－存貨、應收帳款、現金、應付帳款
十、二率一週期：資產報酬率、權益報酬率及淨營業週期
十一、現金流量表之編製
Accounting (1) (3-3 credits)
Course first: none
Curriculum
Last semester:
1. The three major activities of enterprise financing, investment and business are quantified into accounting information
2. The quality characteristics of accounting information should be possessed
3. Generally recognized the principle of accounting, as well as the basis for recognition and measurement of financial statements
Fourth, the law of lending
V. Accounting Circle -Division, Turnover, Trial, Adjustment, checkout, and compilation of tables
6. Communication -the understanding and interpretation of the four major accounting statements
7. Financing activities (funds acquisition) -Smop, dividend, long -term liabilities
Next semester:
8. Investment activities (use of funds) -Fixed assets, intangible assets and investment.
9. Business activities (funds recovery and profit) -D inventory, accounts receivable, cash, accounts payable
Ten, two -rate one -cycle: asset remuneration rate, equity return rate and net business cycle
11. Preparation of cash flow tables
*Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu . 2017. Principles of Financial Accounting IFRS Edition, Second Edition, Cengage Learning (東華書局代理，上課用書)
*Wild J. J.,K. W. Shaw,B. Chiappetta, and W. Kwok, 2017, Financial Accounting: Information for Decisions IFRS, McGraw Hill Education (華泰書局代理)
*Weygandt J. J., P. D. Kimmel, and D. E. Kieso (with contributions from: Hsiou-Wei Lin and Chuan-San Wang), 2018, Financial Accounting: IFRS, Wiley Custom Edition, John Wiley. (滄海書局代理)
*Earl K. Stice, James D. Stice, W. Steve Alban, Monte R. Swain, Rong-RONG-ROEY DUH, Audrey Wenhsin Hsu. 2017. EDITION, CENGAGE Learning Use books)
*Wild J. J., K. W. Shaw, B. Chiapputta, and W. Kwok, 2017, Financial Accounting: Information for decisions ifrs, McGraw Hill Education (Agent)
*Weygandt J. J., P. D. Kimmel, and D. E. Kieso (with Contributions From: Hsiou-Wei Lin and Chuan-San Wang), 2018, Financial accounting: iFRS, Wiley Custom John Wiley.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Midterm examMidterm exam Midterm EXAM |
30 | |
| Final examFinal exam FINAL Exam |
30 | |
| Participation/ AttendanceParticipation/ Attendance participation/ atmence |
15 | |
| Quizzes/ AssignmentsQuizzes/ Assignments Quizzes/ assignments |
25 |
