ECON 3271-0

Brief

To introduce to the students the conceptual structure of accounting. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. To provide an opportunity to apply theoretical solutions to practical problems. Since this course is offered to students with non-accounting major and that the number of participants is expected to be manageable, the detailed contents of the course may be adjusted and tailored, during the semester, to the needs of the class and in accordance with the different backgrounds of the participants.

Description

Course keywords: Intermediate Accounting I 一、課程說明(Course Description) 1.To introduce to the students the conceptual structure of accounting. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. 2.To provide an opportunity to apply theoretical solutions to practical problems. Since this course is offered to students with non-accounting major and that the number of participants is expected to be manageable, the detailed contents of the course may be adjusted and tailored, during the semester, to the needs of the class and in accordance with the different backgrounds of the participants. With over 15-year experience in the accounting profession, the instructor is also prepared and keen to share, whenever appropriate, her experiences as a accounting manager with certificate of CPA(Certified Public Accountant)in USA and SAP Finance consultant ; particularly, the accounting's application in the Accounting policies and procedures and accounting system . 二、指定用書(Text Books) Intermeditate Accounting, IFRS Edition By Donald E.Kieso/Jerry J. Weygandt/Terry D. Warfield 三、參考書籍(References) 四、教學方式(Teaching Method) 單元主題 Ch 1 Introduction Ch.2 Conceptual framework Ch3 The accounting information system Ch 4 Income statement and Related Information Ch 5 Statement of Financial Position Ch.6 Accounting and the Time Value of Money Ch.7 Cash and Receivables (part 1) Ch.7 Cash and Receivables (part 2) Ch.8 Inventory （part 1) Ch.9 Inventory (part2)) 五、教學進度(Syllabus) 六、成績考核(Evaluation) No. 項目 百分比 說明 1. Quizzes and Tutorial Session 20% 2. Class Participation 5% 3. Midterm Exam I 25% 4. Midterm Exam II 25% 5. Final Exam 25% 七、採用下列何項 AI 使用規則 (Indicate which of the following options you use to manage student use of the AI) 有條件開放，請註明如何使用生成式AI於課程產出 Conditionally open; please specify how generative AI will be used in course 七、可連結之網頁位址 To be provided la

Prerequisites

Timetable

Remarks

Restrictions

經濟系優先，第3次選課起開放全校修習

Compulsory

Elective

Cross Discipline

First Specialization

Second Specialization