財務會計與報導
Financial Accounting & Reporting
| 節 | 週五 |
|---|---|
5 13:20–14:10 | 財務會計與報導 M116（光復） 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
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 statement. "You have to understand accounting and you have to understand the nuances of accounting. It's the language of business and it's an imperfect language, but unless you are willing to put in the effort to learn accounting - how to read and interpret financial statements - you can't know anything about business yourself." - Warren Buffett
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Description of Course Details: Exercise for each chapter, midterm exam, final exam Evaluation and Grading Policy: 1. Class participation and exercise: 20% 2. Midterm exam: 40% 3. Final exam: 40% For more information, please visit e3 at https://e3p.nycu.edu.tw
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| 週次 | 主題 |
|---|---|
| 第 1 週 | Introduction / Accounting Cycle (Ch.1) |
| 第 2 週 | Accounting Cycle (Ch.2) |
| 第 3 週 | Accounting Cycle (Ch.3) |
| 第 4 週 | Accounting Cycle (Ch.3, Ch.4) |
| 第 5 週 | Accounting for Merchandising Operations (Ch.5) |
| 第 6 週 | Accounting for Merchandising Operations (Ch.5) |
| 第 7 週 | Inventory (Ch.6) |
| 第 8 週 | Receivables (Ch.8) |
| 第 9 週 | *Midterm* |
| 第 10 週 | Plant assets, Natural Resources, and Intangible Assets(Ch.9) |
| 第 11 週 | Liability (Ch.10, Ch.11) |
| 第 12 週 | Equity (Ch.12) |
| 第 13 週 | Equity (Ch.12) |
| 第 14 週 | Statement of Cash flow (Ch.14) |
| 第 15 週 | Statement of Cash flow (Ch.14) |
| 第 16 週 | *Final exam* |
Financial Accounting, 4th IFRS edition by, Weygandt, Kimmel and Kieso
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