Course Overview

This is the first course in the three-semester intermediate accounting sequence and will be taught in English. 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.

Learning Achievement

Upon completion of this course, students are expected to understand:

(1) basic concepts and theories of contemporary external financial accounting and reporting,

(2) procedures used to measure, record, and report financial data for corporate business organizations,

(3) the effects of corporate business activities on financial statements, and

(4) the content of these statements.

Competence

Course prerequisites

*Prerequisite: Accounting Principles (1)(2)
*Prerequisite: Financial Accounting (A)(I)(1)(2)
*Prerequisite: Accounting (Ⅰ)(1)(2)
*Majors-only (including minor and double major students).

Grading Philosophy

Course schedule

Course type

Online Course Requirement

Instructor

Yen-Jung Lee,Kun-Chih Chen

Other information

Department of Accounting

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