Type of Credit: Elective
Credit(s)
Number of Students
This course is an introductory level Accounting course. It is designed to enhance students’ understanding of the financial reporting process. The focus of the course is on fundamental accounting concepts and principles. The course shows students how the economic transactions of a firm are prepared and reported in the financial statements and related disclosures. The objective of the course is to provide students with basic skills to prepare, read and use financial statements. This course also aims to further prepare students for more advanced financial accounting courses as well as to help students become both sophisticated preparer and users of financial accounting information.
能力項目說明
This course is designed to provide you with an in-depth understanding of the subjects covered by the materials - fundamental financial accounting. The nature of this course is demanding and challenging. It is time-consuming for a college freshman to master the subjects while trying to get used to the newly-started college life in the same time. To succeed, you need to put serious efforts for this course. Be sure to come to each class prepared.
The course materials will be presented through a mix of class lectures, assigned readings and problems. You should maximize your understanding of the materials by attending and participating in class lectures and discussions. To be successful, you are expected to do the followings:
After you have done everything you are expected to do and you still have difficulties with the materials after we have discussed in class, my office hours are available for you.
Important Notes and Policies
| 教學週次Course Week | 彈性補充教學週次Flexible Supplemental Instruction Week | 彈性補充教學類別Flexible Supplemental Instruction Type |
|---|---|---|
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週次 Week |
課程主題 Topic |
課程內容與指定閱讀 Content and Reading Assignment |
教學活動與作業 Teaching Activities and Homework |
學習投入時間 Student workload expectation |
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課堂講授 In-class Hours |
課程前後 Outside-of-class Hours |
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1 |
Introduction / Chapter 1 – Accounting Information: Users and Uses |
Chapter 1 |
Chapter 1 |
3 |
6 |
|
2 |
Chapter 2 – Financial Statements: An Overview / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting |
Chapter 2, 3 |
Chapter 2, 3 |
3 |
6 |
|
3 |
Chapter 4 – Completing the Accounting Cycle / Chapter 5 – Internal Controls and Cash |
Chapter 4, 5 |
Chapter 4, 5 |
3 |
6 |
|
4 |
Chapter 6 – Receivables / Chapter 7 – Inventory and the Cost of Sales |
Chapter 6, 7 |
Chapter 6, 7 |
3 |
6 |
|
5 |
Mid-term Exam |
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|
|
|
|
6 |
Chapter 8 - Completing the Operating Cycle / Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets |
Chapter 8, 9 |
Chapter 8, 9 |
3 |
6 |
|
7 |
Chapter 10 - Financing: Long-Term Liabilities / Chapter 11 - Financing: Equity / |
Chapter 10, 11 |
Chapter 10, 11 |
3 |
6 |
|
8 |
Chapter 12 - Investments: Debt and Equity Securities / Chapter 13: Statement of Cash Flows |
Chapter 12, 13 |
Chapter 12, 13 |
3 |
6 |
|
9 |
Chapter 14: Analyzing Financial Statements |
Chapter 14 |
Chapter 14 |
3 |
6 |
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10 |
Final Exam |
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Grading policies
Two exams will be administered in this course. Your high and low scores will be 60% and 40% of your term grade, respectively.
I expect you to come to each class meeting, but I will not take attendance on a regular basis. However, I will randomly take attendance just to get to know who are taking the course and the randomly taken attendance will be a reference to tell me who comes to class meetings and who does not. Your term grade will be based on the exams given in the classes. Exams will be administered on scheduled dates.
(1) Required Texts:
Principles of Financial Accounting IFRS Edition / Second Edition 2017 by James D. Stice, Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, and Audrey Wen-hsin Hsu (Cengage Learning, ISBN-13: 981-4780-67-7; ISBN-13: 978-987-4780-67-4)
(2) Supplementary Material:
鄭丁旺、汪泱若、黃金發、林宛瑩「初級會計學」12th edition, 2011.
杜榮瑞、薛富井、蔡彥卿、林修葳「會計學概要」六版, 2017
(3) Calculator:
A calculator for homework and exams is recommended but not required.
| 書名 Book Title | 作者 Author | 出版年 Publish Year | 出版者 Publisher | ISBN | 館藏來源* | 備註 Note |
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