第一學期之教學內容：Ch.1 至 Ch.10 (Accounting by Horngren and Harrison, 7E).

This is a two-semester course taught by me and Professor Hsu,Wen-hsin. In the first semester, I will help students to understand the accounting environment, theoretical structure of financial accounting, and making records for merchandising process and assets. Successful students after the first semester should be able to record business transactions and to explain the economic meaning of recorded transactions. This course is basic, useful and important to the pursuit of further studies in accounting and business.