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課程名稱 |
會計學甲一下
Accounting (a)(Ⅰ)(2) |
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開課學期 |
110-2 |
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授課對象 |
經濟學系 |
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授課教師 |
高偉娟 |
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課號 |
Acc1004 |
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課程識別碼 |
702 10112 |
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班次 |
05 |
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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 |
星期一6,7,8(13:20~16:20)星期三A,B,C(18:25~21:05) |
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上課地點 |
社科和碩講堂普102 |
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備註 |
三ABC(普102)為實習課。大一選修課，初選必帶入，開學後可加退選。
限學士班一年級 且 限本系所學生(含輔系、雙修生)
總人數上限：108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 |
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. |
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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 |
It is critical to your success that you attend each class and take notes during the lectures (especially in an introductory course like this). You should come to class prepared, which means that you have READ the assigned chapters PRIOR to coming to class. This will also help your participation in the class once you have pre-viewed the materials. |
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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 |
Textbook: Stice, Stice, Albrecht, Swain, Duh and Hsu, Financial Accounting (IFRS Edition, 3nd edition), 2021, CENGAGE Learning. (東華)
Supplemental readings/handouts may be provided as the course proceeds. |
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第十一版, 2020年 , 証業出版 |
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評量方式
(僅供參考) |
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