Accounting (II) - 109 Academic Year
This course is provided by the NYCU Department of Management Science.
This course introduces accounting record process steps by steps to students. First of all, we explain the entire process of identifying and recording receivables and bad debt events. Next, this course interprets accounting principles and recording process of long-term assets and depreciation. Furthermore, we instruct students accounting for current liabilities.
Our course provides students insight into financial statement analysis, so students can successfully uncover business questions through analyzing accounting information.
Textbook：
This course use Open Textbook
Mitchell Franklin, Patty Graybeal, Dixon Cooper., Principles of Accounting, Volume 1: Financial Accounting., 12th Media Services, 2019.
https://open.umn.edu/opentextbooks/textbooks/principles-of-accounting-volume-1-financial-accounting
For perfect learning results, please buy textbooks!
| Instructor(s) | Department of Management Science Prof. Bi-Huei Tsai |
|---|---|
| Course Credits | 3 Credits |
| Academic Year | 109Academic Year |
| Level | College Students |
| Prior Knowledge | None |
| Related Resources | Course Video Course Syllabus |
課程目標
會計學(二)將介紹重要資產的評價，包括應收帳款與壞帳的會計紀錄，接著本課程闡述固定資產、無形資產和天然資源的會計紀錄，詳細示範固定資產的折舊、折耗和無形資產攤銷的會計步驟，進而講解負債的紀錄過程，促使學生明瞭公司資產與負債的會計流程。
本課程幫助學生對於會計的觀念有一完整認識，學生學完本課程，能從會計報表訊息了解公司營運和財務狀況。
課程章節
| 單元主題 | 內容綱要 |
| 企業債券權益投資與現金流量表 | 1.企業債券與權益投資作業流程 2.現金流量表的意義、編製與應用 |
| 資產的購置與評價 | 1.應收帳款的紀錄與評價 2.固定資產、天然資源與無形資產的購置、攤提與評價 |
| 資產、負債與股東權益的深度介紹 | 1.負債的發行與付息還本的相關記帳觀念 2.股東權益中股本的發行與盈餘分配的相關重要議題 |
課程書目
Mitchell Franklin, Patty Graybeal, Dixon Cooper., Principles of Accounting, Volume 1: Financial Accounting., 12th Media Services, 2019.
https://open.umn.edu/opentextbooks/textbooks/principles-of-accounting-volume-1-financial-accounting.
