會計學
Accounting
| 節 | 週三 |
|---|---|
7 15:30–16:20 | 會計學 YT301（陽明） 3 節連堂 |
8 16:30–17:20 | |
9 17:30–18:20 |
* 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 business 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 can learn following issues. 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 expected credit loss and gain, 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. Homework and Assignments: 2. Exams and Quizzes (No make-up exams. No score will be awarded for answers that do not include calculation formulas. Those who fail to return their exam papers after exam papers have been distributed will receive a score of zero.) 3. Evaluation and Grading Policy: (1) 課堂實作、出席與參與 (2) 期中考、期末考(原則上不補考，考試作答卷未寫計算公式不計分，發考卷後未繳回考卷者零分計算。) (3) 作業
Accounting Recording Process
1. Income Statement 2. Statement of Financial Position 3. Statement of Retained Earnings
- 講授：
- 20
- 示範：
- 1
- 實作：
- 1
Corporate Accounting
1. Accounting Cycle 2. Current Liability
- 講授：
- 10
- 示範：
- 1
- 實作：
- 1
Accounting of Asset
1. Receivable 2. Long-term Asset
- 講授：
- 12
- 示範：
- 1
- 實作：
- 1
| 週次 | 主題 |
|---|---|
| 第 1 週 | Chapter 1 Role of Accounting in Society 2026-09-09(三) |
| 第 2 週 | Chapter 2 Introduction to Financial Statements 2026-09-16(三) |
| 第 3 週 | Chapter 2 Introduction to Financial Statements 2026-09-23(三) |
| 第 4 週 | Chapter 3 Analyzing and Recording Transactions 2026-09-30(三) |
| 第 5 週 | Chapter 3 Analyzing and Recording Transactions 2026-10-07(三) |
| 第 6 週 | Chapter 4 The Adjustment Process 2026-10-14(三) |
| 第 7 週 | Chapter 4 The Adjustment Process 2026-10-21(三) |
| 第 8 週 | Chapter 5 Completing the Accounting Cycle 2026-10-28(三) |
| 第 9 週 | Chapter 5 Completing the Accounting Cycle 2026-11-04(三) |
| 第 10 週 | Chapter 9 Receivables 2026-11-11(三) |
| 第 11 週 | Chapter 9 Receivables 2026-11-18(三) |
| 第 12 週 | Chapter 11 Long-term Asset 2026-11-25(三) |
| 第 13 週 | Chapter 11 Long-term Asset 2026-12-02(三) |
| 第 14 週 | Chapter 12 Current Liability 2026-12-09(三) |
| 第 15 週 | Chapter 12 Current Liability 2026-12-16(三) |
| 第 16 週 | Chapter 16 Cash Flow 2026-12-23(三) |
Mitchell Franklin, Patty Graybeal, Dixon Cooper, Principles of Accounting, Volume 1: Financial Accounting, Ouachita Baptist University. https://open.umn.edu/opentextbooks/textbooks/principles-of-accounting-volume-1-financial-accounting
- 地點
- 管一館325室
- 時間
- 星期一9：00-12：00
- 聯絡方式
- 57111（分機）