課程名稱 |
會計學甲一下 Financial Accounting (A)(I)(2) |
開課學期 |
110-2 |
授課對象 |
國際企業學系 |
授課教師 |
黃祥宇 |
課號 |
MGT1004 |
課程識別碼 |
700E101A2 |
班次 |
07 |
學分 |
3.0 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期一7,8,9(14:20~17:20)星期三7,8,9(14:20~17:20) |
上課地點 |
管二206 |
備註 |
本課程以英語授課。週一789為實習課(管二202。 限本系所學生(含輔系、雙修生) 總人數上限:100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 |
課程大綱
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課程概述 |
Accounting Principles is a full-year course and selected topics will be covered in two semesters. The course is designed to create an awareness of accounting concepts and principles for the preparation of primary financial statements. The role of this course is to systematically introduce students with the basic elements of financial statements, fundamental accounting practices and how business and economic information is generated in the accounting process. Students will be acquainted with the economic transactions frequently processed in the accounting information system and develop senses about business daily operations from these transactions. Accounting is considered as the language of business used to facilitate communications of various aspects of business, and sophisticated market participants are commonly equipped with the capability to use such language. This course aims to prepare students with the knowledge and skills needed to succeed in the business field. |
課程目標 |
Learning Objectives for the second semester are as follows, after class you will understand:
The definition of capital expenditures and how they are recognized and expensed in the companies’ financial statements
The investing and financing activities often involved in business operations
The cash flows generated and used through principal activities of business and the connection among cash flows, earnings and changes in financial position of an entity
The concept of time value of money and the basic analysis of financial statements |
課程要求 |
待補 |
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 |
待補 |
評量方式 (僅供參考) |
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