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課程名稱 |
會計學甲一上
Financial Accounting (A)(I)(1) |
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開課學期 |
111-1 |
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授課對象 |
科技管理組 |
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授課教師 |
陳坤志 |
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課號 |
MGT1003 |
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課程識別碼 |
700 101A1 |
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班次 |
02 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期三8,9(15:30~17:20)星期五2,3,4(9:10~12:10) |
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上課地點 |
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備註 |
實習時間:三89。上課教室:管二201教室，實習教室：管二201教室。
限本系所學生(含輔系、雙修生) 且 限學士班一年級
總人數上限：65人 |
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課程簡介影片 |
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核心能力關聯 |
本課程尚未建立核心能力關連 |
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課程大綱
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課程概述 |
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. |
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課程目標 |
The objective of this course is to provide prospective users of financial statements with a thorough understanding of the accounting fundamentals as effective decision-makers. After completing this course, students are expected to:
(1) Understand the basics of financial accounting and related financial reporting systems;
(2) Understand how economic activities of a firm are recorded and summarized, and how these activities affect the firm’s financial position, operating performance, and cash flows;
(3) Gain insights into the applications of financial statement analysis techniques to assess firm performance and competitiveness;
(4) Obtain some perspectives from the real world. |
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
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參考書目 |
1. Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu. 2017. Financial Accounting: IFRS Edition. South-Western, Cengage Learning.
2. 李宗黎, 林蕙真, 會計學新論, 第11版, 2020年, 証業出版
3. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第七版，2017年，東華書局。 |
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評量方式
(僅供參考) |
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