企業管理概論:會計學
Introduction to Business Management: Accounting
| 節 | 週二 |
|---|---|
5 13:20–14:10 | 企業管理概論:會計學 M116（光復） 2 節連堂 |
6 14:20–15:10 |
* 根據陽明交大上課時間表所列
This course introduces financial accounting steps by steps to students. Accounting involves the entire process of identifying, recording and communicating economic events. First of all, this course interprets accounting principles, ethics and the role of accounting in business environments. Next, we instruct students to employ information of accounting statements to assess corporate financial status, operation achievements and cash flows. Another feature of this course is to lead students to understand accounting process and to teach them accounting practices such as agency problems and earnings management, so as to spark students’ interests in accounting. Our study of accounting will provide students insight into financial statement analysis, so students can successfully uncover business questions through analyzing accounting information. Objectives/Goals: Students in this course shall: 1. Understand the basic accounting principles and assumptions of recording enterprise transactions. 2. Realize the procedure of the accounting cycle from entry journals, T-accounts to the preparation of accounting statements. 3. Prepare income statements, statements of financial position, and cash flow statement. 4. Learn about current issues that the accounting field is concerned about, such as earnings per share, research development, and further discuss present controversies of accounting standards. 5. Realize accounting practices and analyze financial statements through case studies.
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(1) This course will provide recorded video files of the teacher’s lectures (in Chinese languages) for students to repeat reviewing after class. (2) The tutorial classes are to help students understand topics and exercises more interactively with teaching assistants. (3) Assessment: Attendance, class participation, class exercise and report 40 % Mid-term Exam 30 % Final Exam 30 % Notes: -Attendance Consistent attendance is a key to succeed in learning accounting. -Assignments There will be homework and a quiz throughout the semester. We will have exercise during our class. Students have to write down your name, number and answer in this paper. -Mid-term Exam and Final Exam A general review will be held before the mid-term and final exam. Thus, it will be closed book throughout the exams. Pay attention to the spelling and amount by yourself, because you can obtain all the score only when the spelling, amount and format are all correct in your answer of mid-term and final exam.
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Journal entries, T-accounts
- 講授：
- 8
- 示範：
- 2
-
Deferral and Accrual Accounting items
- 講授：
- 10
- 示範：
- 3
-
Closing the book and Cash Flow Statement
- 講授：
- 5
- 示範：
- 1
-
Income statements and statements of financial positions
- 講授：
- 6
- 示範：
- 1
| 週次 | 主題 |
|---|---|
| 第 1 週 | Ch1. Course Introduction 9/10 |
| 第 2 週 | Ch1. Accounting Introduction 9/17 |
| 第 3 週 | Ch2. The Recording Process 9/24 |
| 第 4 週 | Ch2. The Posting Procedure and T-accounts 10/1 |
| 第 5 週 | Ch3. Adjusting the Accounts 10/8 |
| 第 6 週 | Ch3. Adjusted Trial Balance 10/15 |
| 第 7 週 | Ch4. Preparation of Income Statement 10/22 |
| 第 8 週 | Ch5. Retained Earnings Statement and Statement of Financial Positions 10/29 |
| 第 9 週 | Comprehensive Review of Ch1-Ch5 11/5 |
| 第 10 週 | Mid-term Exam 11/12 |
| 第 11 週 | Ch6. Preparing Closing Entries 11/19 |
| 第 12 週 | Ch6. Completing the Accounting Cycle 11/26 |
| 第 13 週 | Ch6. Closed Trial Balance 12/3 |
| 第 14 週 | Ch7. Statement of Cash Flow- Indirect method 12/10 |
| 第 15 週 | Ch7. Free Cash Flow 12/17 |
| 第 16 週 | Ch8. Using Cash Flows to Evaluate a Company 12/24 |
| 第 17 週 | Comprehensive Review of Ch6-Ch8 12/31 |
| 第 18 週 | Final Exam 1/7 |
教師未提供此項資料
- 地點
- Management Building I: Room 325
- 時間
- Monday, 15:30-17:30 (Please send an email to make an appointment before our meeting).
- 聯絡方式
- bhtsai@faculty.nctu.edu.tw 5712121-57111