財務會計

Course Description: This course introduces basic principles of accounting emphasizing accounting terminology, ethics and the role of accounting information in business decisions. Accounting, the language of business, is for providing meaningful financial information to individuals and institutions that have an interest in business, whether they are investors, creditors or managers. Our study of accounting will provide insight into many basic business issues and questions. Objectives/Goals: Students in this course shall: Understand accounting procedures involved in recording transactions, preparing income statements, and interpreting financial data prepared primarily for external users. Learn theory and practices related to recording assets, liabilities, owners’ equity, revenues, and expenses in accordance with current accounting theory. Understand the responsibilities of financial accounting in its role in support of financial markets and a vibrant national economy. Be able to analyze financial statements.

None

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 hrs/quiz) • The tutorial classes are to help students understand topics and exercises more interactively with teaching assistants. Assessment Attendance 20 % Quizzes 50 % Comprehensive Final Exam 30 % Total 100 % Notes: 1. Attendance: • Consistent attendance is a key to succeed in learning accounting. Absence more than twice 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. Quizzes: • There will be three quizzes throughout the semester. • Out of three scores, the lowest score will not be considered for the assessment. • Before quiz, the set of possible problems will be distributed with answers (it does not mean that quiz questions will be chosen from there). 3. Comprehensive Final Exam • The final exam will cover all the chapters in the textbook. • Closed Book (2 hours, 70%) + Open Book (1 hour, 30%) * All the class materials will be uploaded at http://dcpc.nctu.edu.tw/

• Financial Statements
• Accrued Accounting and Recording Transactions
• Interpreting Assets
• Interpreting Liabilities
• Interpreting Stockholders’ Equity

Financial Accounting 8e with Annual Report, Robert Libby, Patricia Libby, Daniel Short, McGraw-Hill/Irwin, 2013, ISBN-13: 978-0078025556

時間

By appointment

聯絡方式

jinsu.kang@g2.nctu.edu.tw