會計學
Accounting
學期
114-X
學分
3
學分
當期課號
557700
永久課號
MGIF30040
開課單位
管理學院碩士在職專班-財金組
授課教師
林瑞嘉
校區
光復
類別
選修
上課時間表
| 節 | 週六 |
|---|---|
2 09:00–09:50 | 會計學 M101 3 節連堂 |
3 10:10–11:00 | |
4 11:10–12:00 | |
5 13:20–14:10 | 會計學 M101 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
概述
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.
評分方式
1. Class participation and exercise: 40% 2. Midterm exam: 30% 3. Final exam: 30%
週次計畫
| 週次 | 主題 |
|---|---|
| 第 1 週 | (請忽略左側系統自動設定之上課日期) 115/07/04(六) Introduction / Accounting Cycle (Ch.1, Ch.2) |
| 第 2 週 | 115/07/11(六) Accounting Cycle (Ch.3) |
| 第 3 週 | 115/07/18(六) Accounting Cycle/Accounting for Merchandising Operations (Ch.4,Ch.5) |
| 第 4 週 | 115/07/25(六) Inventory / Receivables (Ch.6, Ch8) |
| 第 5 週 | 115/08/01(六) *Midterm* / Plant assets, Natural Resources, and Intangible Assets(Ch.9) |
| 第 6 週 | 115/08/08(六) Current Liability (Ch.10), Non-current Liability (Ch.11) |
| 第 7 週 | 115/08/15(六) Equity (Ch.12) |
| 第 8 週 | 115/08/22(六) *Final exam* / Statement of Cash flow (Ch.14) |
教科書
Financial Accounting, 4th IFRS edition by, Weygandt, Kimmel, and Kieso