會計學
Accounting
| 節 | 週六 |
|---|---|
2 09:00–09:50 | 會計學 M-b09（光復） 3 節連堂 |
3 10:10–11:00 | |
4 11:10–12:00 | |
5 13:20–14:10 | 會計學 M-b09（光復） 3 節連堂 |
6 14:20–15:10 | |
7 15:30–16:20 |
* 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 statements.
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無備註
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1. Class participation and exercise: 40% 2. Midterm exam: 30% 3. Final exam: 30%
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| 週次 | 主題 |
|---|---|
| 第 1 週 | Introduction / Accounting Cycle (Ch.1, Ch.2) 2026-07-11(六) |
| 第 2 週 | Accounting Cycle (Ch.3) 2026-07-18(六) |
| 第 3 週 | Accounting Cycle/Accounting for Merchandising Operations (Ch.4,Ch.5) 2026-07-25(六) |
| 第 4 週 | Inventory / Receivables (Ch.6, Ch8) 2026-08-01(六) |
| 第 5 週 | *Midterm* / Plant assets, Natural Resources, and Intangible Assets(Ch.9) 2026-08-08(六) |
| 第 6 週 | Current Liability (Ch.10), Non-current Liability (Ch.11) 2026-08-15(六) |
| 第 7 週 | Equity (Ch.12) 2026-08-22(六) |
| 第 8 週 | *Final exam* / Statement of Cash flow (Ch.14) 2026-08-29(六) |
Financial Accounting, 4th IFRS edition by, Weygandt, Kimmel, and Kieso
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