| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| AB01021 | 會計學 | Accounting | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程主要使學生能強化會計學的基本觀念，並以國際會計原則(IFRS)為架構，熟悉會計流程與財務報表之編製。課程內容包含會計恆等式與財務報表的介紹、借貸法則、會計處理程序(分錄、過帳、試算)與調整、結帳與會計循環的完成、買賣業會計、存貨的會計處理、現金、應收帳款、不動產、廠房與設備、無形資產、負債、股東權益、以及投資活動的會計處理，最後則是現金流量表的編制，與財務報表的運用與分析。 | |||
| 英文概述 English Description | This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: cash, accounts and notes receivable, inventory, marketable securities, equity investments, PPE, intangibles, debt, equity issuance, and dividends. The course emphasizes the construction of the basic financial accounting statements - the income statement, retained earnings statement, statement of financial position, and statement of cash flows - as well as their interpretation. Financial accounting focuses on providing information that is relevant and useful for external users. This course expands your knowledge of understanding of the basic language and conceptions of accounting. The basic accounting concepts that will help you solve problems and exercises designed to transaction recording and financial statement preparation. | |||
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