財務會計

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.

* All the class materials will be uploaded at http://dcpc.nctu.edu.tw/ *The course schedule may be subject to change.

1. Features of Teaching (design of materials, pedagogy, evaluation, resources and other facilities). This course is constructed in two ways : lecture (3 hrs/week) + tutorial (1-1.5 hours) 2. This course will provide recorded video files of the teacher’s lectures for students to repeat reviewing after class. 3. The tutorial classes are to help students understand topics and exercises more interactively with teaching assistants. Assessment: Attendance and class participation 20 % Homework and quiz 10 % Mid-term Exam 30 % Final Exam 30 % Group Report 10 % Notes: 1. Attendance Consistent attendance is a key to succeed in learning accounting. Absence more than five times will drop your overall score (two late attendance are counted as one absence). Poor attendance, arriving late consistently, and lack of participation can affect a student's grade. If you miss a class, it is your responsibility to find out what was covered in class and other helpful information for the following class. 2. Assignments There will be two homework and a quiz throughout the semester. 3. Mid-term Exam and Final Exam A general review will be held before the mid-term and final exam. However, it will be closed book throughout the exam. 4. Group Report Group report will be conducted by oral presentation, maximum 50 minutes.

1. Teacher's self-prepared handouts. The handouts provide problems and answers for students as well. 2. Financial Accounting IFRS Edition, Weyandt Kimmel Kieso, 2nd, Wiley; (July 24, 2012), ISBN: 978-1118285909.

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