Type of Credit: Elective
Credit(s)
Number of Students
This course is an introductory level Accounting course for students with no previous background in business. This course is designed to enhance students’ understanding of the financial reporting processes. 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 preparers 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 subject covered by the materials: fundamental financial accounting. The nature of this course is demanding and challenging. It is time-consuming even for a graduate student to master the subject. To succeed, you need to devote serious efforts outside of class. Come to each class prepared.
The course materials are 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 following:
After you have done everything you are expected to do, if you still have difficulties with the materials after we discuss 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 |
Apr 18 / Introduction / Chapter 1 – Accounting Information: Users and Uses |
Ch1 |
Ch1 |
3 |
6 |
2 |
Arp 25 / Chapter 2 – Financial Statements: An Overview / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting |
Ch2/Ch3 |
Ch2/Ch3 |
3 |
6 |
3 |
May 2 / Chapter 4 – Completing the Accounting Cycle / Chapter 5 – Internal Controls: Ensuring the Integrity of Financial Information |
Ch4/Ch5 |
Ch4/Ch5 |
3 |
6 |
4 |
May 9 / Chapter 6 – Cash / Chapter 7 – Receivables |
Ch8/Ch9 |
Ch8/Ch9 |
3 |
6 |
5 |
May 23 / Mid-term Exam |
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3 |
6 |
6 |
May 30 / Chapter 8 – Inventory and the Cost of Sales / Chapter 9 - Completing the Operating Cycle |
Ch8/Ch9 |
Ch8/Ch9 |
3 |
6 |
7 |
June 6 / Chapter 10 - Investments: Property, Plant, and Equipment and Intangible Assets / Chapter 11 - Financing: Long-Term Liabilities |
Ch10/Ch11 |
Ch10/Ch11 |
3 |
6 |
8 |
Jun 13 / Chapter 12 - Financing: Equity / Chapter 13 - Investments: Debt and Equity Securities |
Ch12/Ch13 |
Ch12/Ch13 |
3 |
6 |
9 |
Jun 18 / Chapter 14: Statement of Cash Flows / Chapter 15: Analyzing Financial Statements |
Ch14/Ch15 |
Ch14/Ch15 |
3 |
6 |
10 |
Jun 20 / Final Exam |
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11 |
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12 |
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13 |
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14 |
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15 |
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16 |
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17 |
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18 |
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Grading policies
Paper Exams:
Two exams will be administered in this course. Your higher exam score will be 60% and the lower score will be 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 is 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. Exams will be administered on scheduled dates.
(1) Required Texts:
Financial Accounting: IFRS Edition, 3rd Edition (2021) 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: 9789814962582 | ISBN-10: 9814962589)
(2) Supplementary Material:
鄭丁旺、汪泱若、黃金發「會計學原理與應用(上‧下)第十五版」, 2020.
杜榮瑞、薛富井、蔡彥卿、林修葳「會計學(第七版)」, 2017
林蕙真、李宗黎「會計學新論(上‧下)第十一版」, 2020
(3) Calculator:
A calculator for homework and exams is required.
(You do not need a fancy one. A NT$100 calculator will do the job for you. No financial calculator!)
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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