課程大綱

課程資訊

課程名稱	會計學甲一上 Financial Accounting (A)(I)(1)
開課學期	110-1
授課對象	資訊管理學系
授課教師	高偉娟
課號	MGT1003
課程識別碼	700 101A1
班次	09
學分	3.0
全/半年	全年
必/選修	必帶
上課時間	星期一2,3,4(9:10~12:10)星期四5,6(12:20~14:10)
上課地點	管二206管二206
備註	本課程中文授課,使用英文教科書。週四56實習課一定要出席。限本系所學生(含輔系、雙修生) 總人數上限：60人

課程簡介影片
核心能力關聯	本課程尚未建立核心能力關連
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課程概述	This course provides an introduction to accounting within a traditional business environment, including (1) the analysis and recording of financial information and (2) the preparation of formal financial accounting statements. Common accounting practices and procedures, based upon generally accepted accounting principles, will also be introduced. Students will also perform some basic financial analysis and learn how to interpret the accounting information they prepare.
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.
課程要求
預期每週課後學習時數
Office Hours
指定閱讀	Textbook: Stice, Stice, Albrecht, Swain, Duh and Hsu, Financial Accounting (IFRS Edition, 3nd edition), 2021, CENGAGE Learning. (東華)
參考書目
評量方式 (僅供參考)

課程進度

週次	日期	單元主題
第1週		加簽限資管系和經濟系（含雙主修），順序如下：資管系：大一>大四>大三>大二其次是經濟系：大四>大三>大二加簽申請表（表單開放至9/27 18:00）：https://forms.gle/3cWZ1tE1BitAaEBQ7 syllabus介紹：https://youtu.be/WcmsGeMisfw 實習課從第二週開始上因嚴重特殊傳染性肺炎疫情發展，且避免同步上課時，學生網路連線品質可能不穩定，本課程將以預錄方式進行授課。又本學期開始，課程週數已經調整為彈性16+2週，最後兩週的課程將改為彈性補充授課。故實質授課將變更為16週。