Basic Compulsory Courses/Accounting and Practicum/Professor Ching-Ho Chang

Accounting serves as the common language of communication for businesses. By understanding the basic concepts, principles, procedures, and related financial statements and reports of accounting, students (as users of financial statements) are aided in comprehending essential information about the financial position, operating results, and cash flows of business organizations. The aim is to further assist students (as users of financial statements) in investment, lending, and other economic decision-making processes, as well as in evaluating the amounts, timing, and risks associated with the recovery of their investments and lending funds. This course will primarily focus on teaching accounting theory, supplemented by practical accounting cases of business organizations. This approach allows students to fully understand the causes, recording processes, and interrelationships with corporate financial statements of accounting transactions within business organizations, thereby enhancing their interest and learning in the field of accounting.

Student Course Reviews:

• Studying accounting has given me a basic understanding of finance. The process of adjusting entries, keeping records, and preparing statements requires particular attention to detail and focus on calculations. In class, the professor explains each calculation method in detail, guiding us step by step to understand the meaning of each step. This enables us to understand the timing and pros and cons of each formula. Due to the detailed explanations by the professor, I feel that it's necessary to preview before class and review after class to truly understand all the content. In addition to the content in the textbook, the professor also uses websites like the Public Information Observation Station and Market Mister to help us better understand the actual numerical situation of enterprises, allowing us to delve deeper into the application of accounting and the meanings of terms. (Student Zhang from the Department of IBS)
• During class, the teacher always meticulously explains the core concepts of the chapters in the textbook and relates them to the latest information. For instance, many proprietary terms have different Chinese names from before, and the teacher corrects and explains them in class. The calculation examples are patiently practiced step by step, and each class allows us to solidly learn different accounting concepts and their practical applications. (Student Lin from the Department of IBS)