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本課程將介紹本學期財務會計和國際財務報告準則（IFRS）的基本概念，包括重點關注IFRS的新內容，財務報表，交易分析的新表述，討論 國際財務報告準則財務報表的呈報格式，以及它們與其他公認會計準則格式的區別，以及新的全球互聯網欺詐資源等。基本上，本學期全部涵蓋會計的所有基本概念和國際財務報告準則的概念。 我希望學生能夠在學術和實踐中學習他們未來職業生涯的財務會計基礎知識。

本課程採用原文課本授課，可以讓學生先習慣原文教材授課方式。

The primary goal of this course is to introduce students to the fundamental concepts of financial accounting and International Financial Reporting Standards (IFRS) in this semester, including the new content with a focus on IFRS, the financial statements, new presentation of transaction analysis, discussion of IFRS financial statement presentation formats, and how they are different from other GAAP formats, and new global Internet fraud resources etc. Basically, it is all to cover all the basic concepts of Accounting and the concepts of IFRS in this semester. I hope that students can learn basic knowledge of financial accounting for their future career both in academy and in practical. To let students pay more attention on this important course, a quiz or homework will be given every week.

週次

日期

單元主題

備註

1

2020/07/01

Ch 1: Accounting in Action

3 hr

1

2020/07/03

Ch 1: Accounting in Action

3hr

2

2020/07/06

Ch 2: The Recording Process

3 hr

2

2020/07/08

Ch 2: The Recording Process

3 hr

2

2020/07/09

第1章小考實體教室 2hr

3

2020/07/13

Ch 3: Adjusting the Accounts

3 hr

3

2020/07/15

Ch 3: Adjusting the Accounts

3 hr

3

2020/07/16

第2章小考實體教室2hr

4

2020/07/20

期中考周

實體教室3 hr

4

2020/07/22

4

2020/07/23

期中考檢討

2hr

5

2020/07/27

Ch 4: Completing the Accounting Cycle

3 hr

5

2020/07/29

Ch 4: Completing the Accounting Cycle

3hr

5

2020/07/30

習題演練2hr

6

2020/08/03

Ch 5: Accounting for Merchandising Operations

3 hr

6

2020/08/05

Ch 5: Accounting for Merchandising Operations

3 hr

6

2020/08/06

第4章小考實體教室2hr

7

2020/08/10

Ch 6: Inventories

3 hr

7

2020/08/12

Ch 6: Inventories

3 hr

7

2020/08/13

第5章小考實體教室2hr

8

2020/08/17

期末考週

實體教室3 hr

8

2020/08/19