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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 |
111-1 |
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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 |
Acc1003 |
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課程識別碼 |
702 10111 |
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班次 |
07 |
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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 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
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上課地點 |
社科和碩講堂博雅202 |
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備註 |
三789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：130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 |
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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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參考書目 |
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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) |
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評量方式
(僅供參考) |
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