Department of Accounting Information

Course Introduction

• Cost Accounting

Introduction to cost accounting: product costing, cost planning, control and evaluation, CVP, budgeting, decision making etc.

• Managerial Accounting

Impact of modern manufacturing technology, e.g. ABC, quality cost, variance analysis, cost decision making process, strategic evaluation, and management control system etc.

• Auditing

Introduction to auditing theory and practice, audit flow, audit plan, worksheet, and auditing report.

• Intermediate Accounting

Financial corporate accounting, accounting regarding issues of financial transactions, involved with elements of assets, liability, and stockholders equity, revenues and expenses.

• Advanced Accounting

It emphasizes on consolidation of financial statements for corporate financial accounting.

• Practice of Accounting

It incorporates accounting and tax application. It contains theory and reporting skill of sales tax and income tax.

• Intermediate Accounting

Tax accounting, lease, pension, revenue recognition, and cash flow statement.

• Financial Statements Analysis

Theory and methods of financial report analysis, and financial decision making process and presentation.

• Tax Accounting

Reconciliation between tax and accounting reports for sales tax, income tax, sales revenue and cost, expenses etc, and introduction to income tax reporting procedure and tax incentive.

• Tax Law

National tax, custom, mining tax, income tax, company tax, donation tax, goods tax, security tax, stamp duty, sales tax, registration tax, land tax, house tax, and contract stamp duty etc.

• Practice of Taxation

sales tax and company tax law, reporting skill, tax auditing standards, and tax collection law etc.

• Practice of Auditing

GAAS, theory, risk, evidence, planning, audit program, control test, confirmation test, auditing in approach of revenue cycle, expenditure cycle, production cycle, wage cycle, investment cycle, and financing cycle, and audit report etc.

• Governmental Accounting And Auditing Law

Budgeting law, accounting law, financial reporting law and auditing law under which all levels of governments operate, plan, and control their finance.

• Financial Management

Concept, application and definition of time value of money, introduction to Taiwan security market, planning of business financing and investment decision, and working capital.

• Business Administration

Understanding of legal environment, ethic, general management, operational management, HRM, marketing, finance, incorporated with case study.

• Investment

Return and risk, portfolio, analysis, and strategy of investment, and application of financing tools.

• Options and Futures

Introduction of financial instruments and derivative (future, option, and swap), their operations, mechanics, evaluation, and strategy.

• Statistics

quantitative skills for resolution of management decision, including descriptive statistics, probability, sampling, uni-population statistic inference, bi-population statistic inference, variance analysis, chi-square test, linear regression, correlation, and nonparametric statistics.

• Economics

terminology, concept, and analytical tools and theory of economics and economic environment.

• Microeconomics

Theory and application, market, price, consumer behavior, individual and market demand, uncertainty decision, profit maximization, complete competitive market, and market structure and competition etc.

• Macroeconomics

Theory of economic growth, business cycle, inflation, and GNP, and issues related macroeconomics. Students are expected to analyze and examine Taiwan macroeconomic policy and impact.

• Business Software Package

It concerns basic operation of business software, including analysis of business flow and management control, by using applicability of accounting and finance professional knowledge.

• Windows Software Package

It emphasizes on learning and application of Power point.

• Application of Internet

The course contains concept of internet application and resources, EDI and E-commerce.

• Accounting Information System

Practice of AIS software, computerization of accounting system, AIS theory, and transaction cycle approach of business, and ERP auditing.

• Database Systems

Database systems: the theory and design of database, construction, index, inquiry, SQL, interface, linking, and internet.

• Introduction to calculator

It is the fundamental computer education. Two parts: 1. introduction to elements of computer hardware, and 2. Internet overview, application and impact.

• Company Law

This course introduce mainly framework of company and related laws, including the form of business organization, principles company and relative business etc.. Through the course, students may understand content and application of law.

• Business Law

It contains: incorporation law, note, shipping and insurance laws. It emphasizes on company and note laws. Through the course, students may understand content and application of law.

• Business English Conversation

Train students to use fluent business English skill and listening ability in modern society.