一、課程基本資料 Course Information | ||||||||||||||||||||||||||||||||||||||||
科目名稱 Course Title: (中文)財務會計暑期上課 (英文)FINANCIAL ACCOUNTING |
開課學期 Semester:104學年度第1學期 開課班級 Class:企碩E一 |
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授課教師 Instructor:詹乾隆 JAN, CHYAN-LONG | ||||||||||||||||||||||||||||||||||||||||
科目代碼 Course Code:MGB00201 | 單全學期 Semester/Year:單 | 分組組別 Section:暑期上課 | ||||||||||||||||||||||||||||||||||||||
人數限制 Class Size:20 | 必選修別 Required/Elective:選 | 學分數 Credit(s):3 | ||||||||||||||||||||||||||||||||||||||
星期節次 Day/Session: | 前次異動時間 Time Last Edited:104年07月01日21時44分 | |||||||||||||||||||||||||||||||||||||||
企業管理學系(碩士班)基本能力指標 Basic Ability Index | ||||||||||||||||||||||||||||||||||||||||
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二、指定教科書及參考資料 Textbooks and Reference (請修課同學遵守智慧財產權,不得非法影印) |
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●指定教科書 Required Texts 1. Weygandt,. Kimmel, and Kieso, 2012, Accounting Principles, 10th Edition, John Wiley & Sons. 2. Wild, Shaw, Chiappetta, and Kwok, 2011, Principles of Accounting, 20th Edition, McGraw-Hill. ●參考書資料暨網路資源 Reference Books and Online Resources * http://www.acc.scu.edu.tw/materials/accounting.htm * http://www.ardf.org.tw/ | ||||||||||||||||||||||||||||||||||||||||
三、教學目標 Objectives | ||||||||||||||||||||||||||||||||||||||||
This course will deal with effective financial planning and managerial decision making through accounting system. It will be an in-depth study of the various types of accounting reporting, cost management systems, variable and profit analysis, fixed and flexible budgeting, capital budgeting, and planning and control issues. Students will be exposed to the tenets of performance evaluation. In addition, they will learn about the analysis and interpretation of financial information, capital budgeting, and effective management of assets. This course is the foundation course for all future advanced accounting studies. Inasmuch as this is a master level seminar, traditional textbook assignments will not be emphasized. Each student will be expected to make meaningful, worthwhile contributions to every assigned area. This course requires prior preparation, or the student will be overwhelmed. Furthermore, the course is very intense and will involve assignments to be worked after class. Some of these assignments are done at the time of the class instead of in advance because the ability to work as a team with your fellow students is an important part of the learning process. |
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四、課程內容 Course Description | ||||||||||||||||||||||||||||||||||||||||
●整體敘述 Overall Description FALL SEMESTER (SEPT. 13, 2011∼JAN. 15, 2012) TOPICS 1. Accounting in Action 2. The Recording Process 3. Adjusting the Accounts(含Appendix) 4. Completing of the Accounting Cycle (含Appendix 及補充 Statement of Financial Position) 5. Accounting for Merchandise Operations 6. Accounting for Corporation 7. Cash Flow Statement 8. Financial Statement Analysis *Students Responsibility: 1. Attendance in class is critical and required. 2. Students will be expected to turn in all class assignments on time. 3. Students will be expected to take the exam when scheduled. 4. Students missing an exam will receive a zero for the examination. |
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●分週敘述 Weekly Schedule |
五、考評及成績核算方式 Grading | ||||||||||||||||||||
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六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info | ||||||||||||||||||||
●課業輔導時間 Office Hour Tuesday 13:00 PM--15:00PM |
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●聯絡方式 Contact Info
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七、教學助理聯絡方式 TA’s Contact Info | |||||
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八、建議先修課程 Suggested Prerequisite Course | |||||
九、課程其他要求 Other Requirements | |||||
十、學校教材上網及教師個人網址 University’s Web Portal And Teacher's Website | |||||
學校教材上網網址 University’s Teaching Material Portal: 1、東吳大學Moodle網路課程平台:http://isee.scu.edu.tw(104學年起主要教學平台,建議使用) 2、舊網路學園平台http://elearn.scu.edu.tw(於99.09.啟用 ,因無法升級,不建議繼續使用) |
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教師個人網址 Teacher's Website: | |||||
其他 Others: | |||||
十一、計畫表公布後異動說明 Changes Made After Posting Syllabus | |||||