Summary
The objective of this course is to establish students' basic accounting concepts and bookkeeping skills. The course covers key elements of the accounting cycle, such as basic accounts, the debit and credit system, daily accounting processes, period-end adjustments, and closing entries. Emphasis is placed on practical problem-solving to enhance students' interest in the course.
Course Goals
Students will develop curiosity and confidence in entering the field of accounting, stimulating their motivation to learn. Additionally, students will build the ability for autonomous learning following the principles of "understand, practice, verify, and speed."
Instructor
Professor Pang Yu-Chuan
Instructor's Bio
Associate Professor, Department of Accounting and Information Systems, Asia University.
Course Schedule
- Unit 1-2: Chapter 1: Basic Concepts
- Unit 3-4: Chapter 2: Basic Accounts and the Debit-Credit System
- Unit 5: Chapter 3: Daily Accounting Procedures
- Unit 6: Midterm Exam
- Unit 7: Chapter 3: Daily Accounting Procedures (continued)
- Unit 8-9: Chapter 4: Period-End Adjustments
- Unit 10-11: Chapter 5: Completion of the Accounting Cycle
- Unit 12: Final Exam
Grading Criteria
- Chapter Quizzes: 30%
- Midterm Exam: 35%
- Final Exam: 35%
Passing Criteria
The passing score for the course is 60 out of a total of 100 points.
Recommended Textbook
Accounting, written by Wu Jia-Xun, published by Huatai Publishing.
