Type of Credit: Required
Credit(s)
Number of Students
Course Description
This course consists of two subjects: fundamental financial accounting and managerial accounting. Financial accounting is the process of recording, summarizing and reporting a company's business transactions through financial statements. Managerial accounting is the process of identifying, measuring, analyzing, interpreting, and communicating information to managers for the pursuit of an organization's goals. This course introduces basic principles of accounting theory and practice and emphasizes on how to analyse, process, and apply accounting information in decision-making from the perspective of managers and financial statement users. Topics covered include accrual basis accounting, the accounting cycle, cost accounting, product pricing, capital expenditures, performance evaluation, preparation of financial statements, and financial statement analysis. Students will study the nature of assets, liabilities, owners’ equity, and budgeting while learning to use reported financial information for purposes of making decisions about the company.
能力項目說明
Aims & Objectives
Accounting is the language of business, facilitating communication of the financial aspects of business. This module provides an introduction to the financial and managerial accounting. The activities and events of a business entity are summarised by the financial accounting process into financial statements to be used by external users such as investors and creditors and internal users such as executives and controllers. Such users would need to understand both the financial accounting process and its outputs in order to make investing or production decisions. Therefore, students will learn how to prepare simple financial statements and how to read, understand and analyze financial data for decision-making. Published financial statements of listed companies will be used as examples.
Learning Outcomes
Upon successful completion of the course, the student will be able to:
| 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 |
|---|---|---|
See syllabus for details.
Grading
The following guidelines will be used to evaluate your overall performance:
|
Mid-term Exam |
20% |
(A) |
|
Final Exam |
20% |
(A) |
|
Class Participation |
10% |
(B) |
|
Case Assignments |
10% |
(C) |
|
Group Project 1 |
20% |
(D) |
|
Group Project 2 |
20% |
(D) |
|
Total |
100% |
|
Prescribed Textbook:
Weygandt & Kimmel, Financial Accounting with IFRS 5th Custom Edition.
ISBN: 978-1-394-19476-6
Garrison, Noreen, & Brewer, Managerial Accounting, 17th Edition, McGraw Hill
ISBN-13: 978-1-260-24778-7
Students are expected to visit the e-learning course website on the NCCU WM5 system (http://wm5.nccu.edu.tw) regularly. Announcements, lecture slides, answers for practice questions are posted on the website.