會計學(一)
Accounting (I)
| 節 | 週一 | 週二 |
|---|---|---|
2 09:00–09:50 | 會計學(一) M-b10（光復） | |
5 13:20–14:10 | 會計學(一) M-b10（光復） 2 節連堂 | |
6 14:20–15:10 |
* 根據陽明交大上課時間表所列
Based on the knowledge of accounting process, the primary emphasis of this course is to benefit participants who will learn how to analyze companies' financial statements and data for decision making purposes. To meet these objectives, an overview of all applicable standards is provided and participants will learn with the accounting cycle used to generate, aggregate, and report financial statement. "You have to understand accounting and you have to understand the nuances of accounting. It's the language of business and it's an imperfect language, but unless you are willing to put in the effort to learn accounting - how to read and interpret financial statements - you can't know anything about business yourself." - Warren Buffett
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Evaluation and Grading Policy: 1.Class participation, Quizzes, Homework, and Final exam: 70% 2.Midterm exam: 30% For more information, please visit e3 at https://dcpc.nctu.edu.tw/
Quiz for each chapter, midterm exam, final exam
Financial Reporting Framework
1. Accounting Equation 2. Income Statement 3. Statement of Financial Position 4. Retained Earnings Statement
- 講授：
- 9
Accounting Cycle
1. Journal Entry 2. Trial Balance 3. Adjusting 4. Closing and Financial Reports
- 講授：
- 21
Merchandising Operations
Accounting for Merchandising Operations
- 講授：
- 6
Inventory
1. Inventory Systems 2. Inventory Costing 3. Inventory Errors 4. Presentation and Analysis
- 講授：
- 9
| 週次 | 主題 |
|---|---|
| 第 1 週 | Introduction 9/11, 9/12 |
| 第 2 週 | Accounting in Action 9/18, 9/19 |
| 第 3 週 | Accounting in Action 9/25, 9/26 |
| 第 4 週 | The Recording Process 10/2, 10/3 |
| 第 5 週 | *Holiday Break* 10/9, 10/10 |
| 第 6 週 | The Recording Process 10/16, 10/17 |
| 第 7 週 | Adjusting the Accounts 10/23, 10/24 |
| 第 8 週 | Adjusting the Accounts 10/30, 10/31 |
| 第 9 週 | Adjusting the Accounts 11/6, 11/7 |
| 第 10 週 | Midterm Exam 11/13 |
| 第 11 週 | Completing the Accounting Cycle 11/20,11/21 |
| 第 12 週 | Completing the Accounting Cycle 11/27, 11/28 |
| 第 13 週 | Accounting for Merchandising Operations 12/4, 12/5 |
| 第 14 週 | Accounting for Merchandising Operations 12/11, 12/12 |
| 第 15 週 | Inventory 12/18, 12/19 |
| 第 16 週 | Inventory 12/25, 12/26 |
| 第 17 週 | Inventory 1/1, 1/2 |
| 第 18 週 | Final Exam 1/8 |
Financial Accounting, 3rd IFRS edition by, Weygandt, Kimmel and Kieso
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