會計學

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 30% (2) 期末考和期中考 60% (3) 作業3次 10%

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)