會計學
Accounting
| 節 | 週三 |
|---|---|
A 18:30–19:20 | 會計學 M205（光復） 3 節連堂 |
B 19:30–20:20 | |
C 20:30–21:20 |
* 根據陽明交大上課時間表所列
Course Description: 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) 參與和心得 40% (2) 期末考 50% (3) 作業3次 10%
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| 週次 | 主題 |
|---|---|
| 第 1 週 | Ch1 Accounting Principle and Assumption |
| 第 2 週 | Ch1 Income Statement and Statement of Retained Earning |
| 第 3 週 | Ch1 Statement of Financial Position |
| 第 4 週 | Ch2 Debit and Credit Rules |
| 第 5 週 | Ch2 Journal Entries and Posting |
| 第 6 週 | Ch2 Trial Balance |
| 第 7 週 | Ch3 Adjusting Entries for Deferred Revenues and Deferred Expenses |
| 第 8 週 | Ch3 Adjusting Entries for Accrued Revenues and Accrued Expenses |
| 第 9 週 | Ch3 Adjusting Entries for Depreciation Expense |
| 第 10 週 | Mid-term examination |
| 第 11 週 | Ch4 Accounting Worksheet |
| 第 12 週 | Ch4 Closing Entries |
| 第 13 週 | Ch4 Correction Entries |
| 第 14 週 | Ch5 Accounting for Merchandising Operations under Perpetual System |
| 第 15 週 | Ch5 Accounting for Merchandising Operations under Periodic System |
| 第 16 週 | Ch6 Inventories Calculations under FIFO method |
| 第 17 週 | Ch6 Inventories under Average Method |
| 第 18 週 | Final exam |
Accounting Principles: A Business Perspective, Author(s): James Don Edwards, University of Georgia, Roger H. Hermanson, Georgia State University, Susan D. Ivancevich, University of North Carolina Wilmington https://open.bccampus.ca/browse-our-collection/find-open-textbooks/?uuid=fa667d22-26c7-487e-8d75-0e57ef8eece7&contributor=&keyword=&subject=
- 地點
- 管一館325室
- 時間
- 星期一9:00-12:00
- 聯絡方式
- 57111(分機)