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課程名稱 |
會計學甲一上
Accounting (a)(Ⅰ)(1) |
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開課學期 |
110-1 |
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授課對象 |
會計學系 |
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授課教師 |
李艷榕 |
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課號 |
Acc1003 |
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課程識別碼 |
702 10111 |
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班次 |
01 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
選修 |
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上課時間 |
星期二7,8,9(14:20~17:20)星期五7,8,9(14:20~17:20) |
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上課地點 |
管二304管二304 |
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備註 |
週五789為實習課。會計系學生不得選修。
總人數上限：30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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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
An introduction to financial accounting including a study of financial statements of business entities and the measurement and reporting of assets, liabilities, equity, revenues, expenses, and cash flows. Students will be exposed to the procedures and practices involved in recording and processing economic transactions in an accounting information system. The course is also intended to help students understand how business and economic information is generated in the accounting process. |
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課程目標 |
1. Understand fundamental accounting concepts and objectives and interpret financial output.
2. Describe and apply the steps of the accounting cycle.
3. Be able to organize, analyze and synthesize financial data.
4. Understand and apply IFRS in preparation of the four primary financial statements.
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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 |
另約時間 |
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指定閱讀 |
Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 4e, 2019, John Wiley & Sons. (滄海) |
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參考書目 |
1. Stice, Stice, Albrecht, Swain, Duh and Hsu, Principles of Financial Accounting (IFRS Edition, 3rd edition), 2021, Cengage Learning. (東華)
2. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，七版，2017 (東華)
3. 李宗黎、林蕙真，會計學新論，十一版，2020 (証業)
4. 劉順仁，財報就像一本故事書，2021 (時報出版) |
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Quizzes (3) |
15% |
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2. |
Exams (3) |
75% |
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3. |
Recitation sessions and class participation |
10% |
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