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
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 to identify transactions, record, 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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In-class exercise, midterm exam, final exam Evaluation and Grading Policy: 1. Class participation & in-class exercise: 40% 2. Midterm exam: 30% 3. Final exam: 30%
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Journal entries, T-accounts
- 講授：
- 8
- 示範：
- 2
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Deferral and Accrual Accounting items
- 講授：
- 10
- 示範：
- 3
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Closing the book and Cash Flow Statement
- 講授：
- 5
- 示範：
- 1
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Income statements and statements of financial positions
- 講授：
- 6
- 示範：
- 1
| 週次 | 主題 |
|---|---|
| 第 1 週 | Introduction / Ch.1 Accounting in Action 9/15 |
| 第 2 週 | Ch.1 Accounting in Action 9/22 |
| 第 3 週 | Ch.2 The Recording Process 9/29 |
| 第 4 週 | Ch.3 Adjusting the Accounts 10/6 |
| 第 5 週 | Ch.4 Completing the Accounting Cycle 10/13 |
| 第 6 週 | Ch.5 Accounting for Merchandising Operations 10/20 |
| 第 7 週 | Ch.6 Inventory 10/27 |
| 第 8 週 | * Midterm Exam* 11/3 |
| 第 9 週 | Ch.8 Receivables 11/10 |
| 第 10 週 | Ch.9 Property, Plant, and Equipment 11/17 |
| 第 11 週 | Ch.9 Property, Plant, and Equipment 11/24 |
| 第 12 週 | Ch.10 Current Liability 12/1 |
| 第 13 週 | Ch.11 Non-current Liability 12/8 |
| 第 14 週 | Ch.12 Shareholders’ Equity 12/15 |
| 第 15 週 | Ch.12 Shareholders’ Equity 12/22 |
| 第 16 週 | Ch. 14 Analyze Statement of Cash flows 12/29 |
| 第 17 週 | *Final Exam* 1/5 |
Financial Accounting, 4th IFRS edition by, Weygandt, Kimmel and Kieso
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