一、課程基本資料 Course Information | ||||||||||||||||||||||||||||||||||||||||
科目名稱 Course Title: (中文)財務會計 組別:全英語暑期 (英文)FINANCIAL ACCOUNTING |
開課學期 Semester:112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:全英語暑期 | ||||||||||||||||||||||||||||||||||||||
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:112年06月19日12時07分 | |||||||||||||||||||||||||||||||||||||||
企業管理學系碩士班E組基本能力指標 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 Stephen Ross, Randolph Westerfield, and Jeffrey Jaffe, "Corporate Finance", Mcgraw-Hill/Irwin Series in Finance, Publication Date: September 27, 2012 | ISBN-10: 0078034779 | ISBN-13: 978-0078034770 | Edition: 10. ●參考書資料暨網路資源 Reference Books and Online Resources Zvi Bodie, Robert Merton, and David Cleeton, "Financial Economics",Prentice Hall; February , 2008,(2nd Edition) | ISBN-10: 0131856154 Robert Higgins, "Analysis for Financial Management", Mcgraw-Hill/Irwin, December , 2011 | ISBN-10: 007803468X, 10 ed. | ||||||||||||||||||||||||||||||||||||||||
三、教學目標 Objectives | ||||||||||||||||||||||||||||||||||||||||
本門課主要是探討三大課題:投資決策(資本預算)、評價理論(套利均衡、風險與報酬率、股票與債券的評價)、及融資決策(資金成本、資本結構)。然而,執行公司財務管理作業之前,也必須了解公司內在環境、外在環境所發生的實務性問題,例如:公司制度本質與資本主義,代理問題與資訊不對稱,會計名詞、財務比率與財務操縱,與金融市場與金融危機等。我期望學生能有效的應用財管知識,或理解或解決生活與職場上遇到的財金相關問題。 | ||||||||||||||||||||||||||||||||||||||||
The course mainly deals with 3 tasks: investment decision (capital budgeting), valuation theory, (arbitrage equilibrium, risk & reward trade-off concept, value of stock and bond), and financing decision (cost of capital, capital structure). However, before executing any financial management operation, the internal environment and external environment of corporation should be examined. That is, I will introduce several practical problems. They are as follows: 1. capitalism and the nature of corporation. 2. agency problem and information asymmetry. 3. accounting statements, financial ratios, and financial manipulations. 4. financial markets and financial crises. I expect students can apply financial knowledge in solving or realize the problems happening in their daily lives or job careers. | ||||||||||||||||||||||||||||||||||||||||
四、課程內容 Course Description | ||||||||||||||||||||||||||||||||||||||||
●整體敘述 Overall Description The objectives of the course is to let students realize main concepts in financial management and apply theories into practical problems encountered in daily life and job career. Financial Management deals with the financial aspects of managerial decisions. These aspects include capital budgeting, financing decision, and valuation problems. However, before students master the main contents, some preliminary basic concepts, such as, financial markets, financial statements, and time value of money, should be introduced. In addition, the course draws heavily on solving problems, which are especially helpful to understand financial theory. Most difficult problems will be explained in class. |
●分週敘述 Weekly Schedule
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五、考評及成績核算方式 Grading | ||||||||||||||||||||||||
本科目 ☑同意/☐不同意 期末退修 | ||||||||||||||||||||||||
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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 Thursday 3:00-6:00 pm |
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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 | |||||||||
Economics, Accounting, and Statistics | |||||||||
九、課程其他要求 Other Requirements | |||||||||
十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website | |||||||||
學校教材上網網址 University’s Teaching Material Portal: 東吳大學Moodle數位平台:http://isee.scu.edu.tw |
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學校數位學習平台 University’s Digital Learning Platform: ☐東吳大學Moodle數位平台:http://isee.scu.edu.tw ☐東吳大學Tronclass行動數位平台:https://tronclass.scu.edu.tw | |||||||||
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 | |||||||||