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 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., inventory, long-term obligations) , followed by a detailed introduction 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
Student Studies (I) (3-3 points)
Prerequisite course: No
Course Overview
Last year:
1. Quantify the three major activities of enterprise financing, investment and business into conference information
2. The quality characteristics of the accounting information should be prepared
3. General public accreditation principles, as well as the basis for accreditation and measurement of financial statements
4. Borrowing method
5. Registration cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - Awareness and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt
Next period:
8. Investment activities (use of funds) - fixed assets, intangible assets and investment.
9. Business activities (capital recovery and profit) - deposit, account collection, cash, and account payment
10. Two-rate one-cycle: asset return, profit return and pure business cycle
11. Editing of cash flow statement
*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 Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu . 2017. Principles of Financial Accounting IFRS Edition, Second Edition, Cengage Learning (Agent from Donghua Books Bureau, class Use books)
*Wild J. J.,K. W. Shaw,B. Chiappetta, and W. Kwok, 2017, Financial Accounting: Information for Decisions IFRS, McGraw Hill Education (Agent from Huatai Books Bureau)
*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. (Agent from the Hsiou-Wei Lin and Chuan-San Wang)
| 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/ attendance |
15 | |
| Quizzes/ AssignmentsQuizzes/ Assignments quizzes/ assignments |
25 |
