Courses Description


General Education - Mathematics - Computer - Economics - Accounting - CPA Review - Business - Marketing - Business - Management - Business - Finance

GENERAL EDUCATION
GEN 001 Chinese Language I 大一國文 4 Credits
This course is an introduction to the essentials of the Chinese language, with emphasis on the Mandarin dialect. Conversational, reading and writing skills will be stressed. In addition to classroom instruction, students receive intensive individualized oral-aural practice in the language laboratory utilizing audio cassettes and computer programs. Relevant aspects of the cultures and civilizations of the Chinese-speaking will be included
GEN 002 Chinese Language II 大二國文
4 Credits
Selected texts in Chinese Literature read in the original and assessed through class discussion
GEN 005 General Biology 大一生物 4 Credits
This is an introduction to concepts and principles of modern biology including the molecular and physical basis of life, the cell as a unit of structure and function, energy relationships, genetic control mechanisms, and concepts of evolution.
GEN 006 General Chemistry 大一化學 4 Credits
It is an elementary course in chemistry open to all students. No prior background in chemistry is required. This is a survey of the principles of general chemistry, organic chemistry and biochemistry.
GEN 007 General Physics 大一物理 4 Credits
This is a course designed to introduce non science majors to the fundamentals of chemistry and geology. It is an introduction to the basic principles of atomic, molecular, and subatomic behaviour of matter, structure and formation of the earth, plate tectonics, earthquakes, and applications of these principles in modern society.
GEN 008 Introductory Psychology 心理學概論 4 Credits
The course is designed for students taking introductory courses in social psychology. It is also designed as a preliminary course for more advanced social psychology modules.
GEN 009 Introductory to Religion 宗教概論 4 Credits
A comparative study of selected religious traditions with special attention to beliefs about reality, the meaning of human life, and a discussion of how the academic study of religion is conducted.
GEN 010 Introduction to Sociology 社會學概論 4 Credits
This course is a scientific study of human group life, using several theoretical points of view to analyze: (1) the organization of social life; (2) problems of inequality of age, sex, race and ethnicity, social class and life style; (3) the basic social institutions: family, education, politics, economics, and religion; and (4) global issues of population, environment, technology, social movements, and social change. 
GEN 061 English I - Composition 大一英文 4 Credits
Theory and practice of composition for students with college-level competence in written English.
GEN 062 Critical Thinking and Writing 大二英文 4 Credits
Study of essential rhetorical patterns to help students develop effective college level writing skills. Frequent short papers in a variety of essay modes. Frequent exercise to review fundamentals of spelling, punctuation, grammar, and syntax.
GEN 063 Written Communications 英語寫作 4 Credits
This course is an introduction to news and other factual reporting and writing, with emphasis on techniques of gathering information and the principles of clarity and conciseness for the communications industry.
GEN 064 Oral Communication 英語會話 4 Credits
This is a course which will introduce students to the principles of public speaking, interpersonal communication, and group communication. Students will learn how to develop, organize and deliver speeches for many types of public audiences and occasions. Students will also learn about interpersonal and group communication as it is used in every day activities and in the work place.
GEN 065 Composition II 大二英語 4 Credits
A continued study of theory and practice of composition for students with particular emphasis on logic, argumentation, research, style and analysis of printed materials.
GEN 071 Introduction to Geology 地質概論 4 Credits
A survey of geologic principles and theories concerning the evolution of the Earth, including the origin of the universe, continents, oceans, atmosphere, and life; practical application of these concepts to societal problems. Introduction to the scientific method of inquiry, including local field trips and the laboratory investigation of various physical science topics. Two lectures per week. A field trip fee may be required. Consult the Class Schedule for specific details.
GEN 083 Western Civilization I 西方文化概論 4 Credits
Study of social, political, intellectual, and artistic movements in the ancient Fertile Crescent, classical Greece and Rome, and in Medieval, Renaissance, and Reformation Europe.
GEN 096 Introduction to US Government 美國政府簡介 4 Credits
This course will introduce the United States government and all that that entails. Government in the United States is made up of three interrelated levels: national, state, and local. This course will examine the origins of the American political principles and beliefs, investigate political socialization, participation, elections, political parties and interest groups, and discuss the legislative, executive, and judicial branches.
MATHEMATICS
MAT 110 Finite Mathematics 大一數學 4 Credits
This course is an introduction to the fundamentals of mathematics as applied to business and the social sciences. The course includes topics in sets, logic, networks, permutations, combinations, probability, matrices, and linear programming. Microcomputers are used for the matrix and linear programming units.
MAT 111 Elements of Calculus 微積分概論 4 Credits
This is a course in the fundamentals of calculus and its applications to the fields of business, economics, social sciences, biology, and technology. Course topics include limits, graphing of functions, derivatives and integrals of polynomial, exponential, and logarithmic functions, and applications of derivatives and integrals.
MAT 121 Elements of Calculus 微積分 4 Credits
The course includes the topics of differentiation and an introduction to the definite integral. Functions, their derivatives and integrals, will be presented geometrically and numerically, as well as algebraically.
MAT 142 Statistics 統計學 4 Credits
This course emphasizes the use of statistical methods as applied to descriptive statistics and inferential statistics. For descriptive statistics, students learn to read, understand and present data in a well-organized way, using frequency distributions, graphs, percentiles, measures of central tendency, measures of variability, correlation, and linear regression. For inferential statistics, students learn to make generalizations about a population based on a sample using probability and its laws, and several parametric tests; including t, chi's square, ANOVA, and others.
COMPUTER
COM 285 Computer Concepts 電腦概論 4 Credits
Introduction to computer hardware and software systems, impact of computers on society, ethical issues, application of computer technology in many career fields, hand-on laboratory experience with personal productivity software.
COM 286 Introduction to Information Systems 資訊系統概論 4 Credits
This is an introductory computer course, which offers students both fundamental computer concepts and training in word processing, spreadsheet, and database microcomputer applications. Topics include the development and usage of information systems in various organizational structures, data management, programming languages, the information processing cycle, and the latest hardware and software developments. This material is examined in light of contemporary trends, issues, and students' future careers as computer professionals or computer users.
COM 287 Management Information Systems 資訊系統管理 4 Credits
This course will provide an overview of the computer-based information systems, its components, and the process of development and implementation. The role of information systems will be taught from an interdisciplinary perspective. A heavy emphasis will be given to information management, database design, collection and manipulation of data, sharing data among the functional areas and relational database concept. Issues in new developments in the MIS fields and how they affect the functional areas of business for improving the competitiveness of a business organization will be explored and developed. New trends information systems such as decision support systems, geographic information systems and group support systems will be explored.
COM 288 Database Fundamentals 資料庫管理 4 Credits
The concepts of the file organization and access methods will be reviewed. The advantages of the database approach will be discussed. Students will gain an understanding of the three basic database models, with emphasis on the relational model. The concept and tools of database design will be stressed. Students will design and partially implement a database system utilizing a commercial database management system.
ECONOMICS
ECO 361 Essentials of Microeconomics 微觀經濟學 4 Credits
Value and distribution theory, including the theory of household behavior, the theory of the firm, and the pricing of factors of production. Emphasis on tools of economic thinking and the historical development of these tools.
ECO 362 Essentials of Macroeconomics 宏觀經濟學 4 Credits
Theories of income, employment, and price level. Both the income-expenditure approach and the monetarist approach are studied. Emphasis on tools of economic thinking and the historical development of these tools. 
ECO 392 Managerial Economics 管理經濟學 4 Credits
Logic and methods of economic analysis for business decisions. Production, cost, supply; buyer behavior, consumer demand, derived demand; forecasting; market structure, pricing, negotiation; government regulation; risk, uncertainty, macroeconomics concepts.
ACCOUNTING
ACC 561 Financial Accounting 初級會計學 4 Credits
Basic features of financial accounting systems with emphasis on the accounting cycle and the preparation of financial statements for both corporations and sole proprietorships.
ACC 562 Introduction to Managerial Accounting 初級管理會計學 4 Credits
Basic features of internal reporting systems with an emphasis on decision making. Following a review of the financial accounting cycle, budgeting for planning and control will be stressed with emphasis on cash management, working capital management, inventory management, tax planning, product costing, cost volume profit analysis and cost allocation.
ACC 564 Intermediate Accounting I 中級會計學(一) 4 Credits
Financial accounting theory, concepts and practices, the accounting cycle, with an overview of the financial statements and working capital.
ACC 565 Intermediate Accounting II 中級會計學(二) 4 Credits
A continuation of financial accounting theory, concepts and practices with reference to accounting policy, long-term assets, long-term debt stockholders' equity, accounting changes, error analysis, and cash flow.
ACC 566 Advanced Accounting Theory I 高級會計學(一) 4 Credits
A continuation of financial accounting theory, concepts and practices with reference to accounting policy, pensions, leases, financial statement analysis, foreign operations, foreign currency translation, interim reporting, partnerships and branch accounting.
ACC 567 Managerial Accounting 管理會計學 4 Credits
An intensive study of cost accumulation systems for manufacturing and service enterprises. Emphasis is on managerial cost analysis and management decision making.
ACC 568 Tax Accounting I 稅務會計(一) 4 Credits
Basic concepts applicable to all taxpayers, with particular emphasis on the individual taxpayer.
ACC 569 Tax Accounting II 稅務會計(二) 4 Credits
Basic concepts applicable to all taxpayers, with particular emphasis on the individual taxpayer. Taxation of partnerships, corporations, estates and trusts.
ACC 570 Auditing I 審計學(一) 4 Credits
The fundamentals of auditing theory and practice, ethical standards, auditing standards, auditing techniques, and the audit report; special emphasis on independent audits by CPAs and the CPA's role in society.
ACC 572 Advanced Accounting Theory II 高級會計學(二) 4 Credits
The primary emphasis in this course is on the preparation of consolidated financial statements and their partnership is also included
ACC 585 Cost Accounting 成本會計 4 Credits
Industrial cost accounting; general principles of product costing, standard costing, differential costing, master budgeting, flexible budgeting, and capital budgeting; emphasis on the three functions of management - decision making, planning, and control.
ACC 586 Auditing II 審計學(二) 4 Credits
Objectives and techniques in verification of business financial statements; duties, responsibilities, and professional ethics of the auditor; auditor's reports; analysis of internal controls; audits of computerized systems.
ACC 587 Accounting and Information Systems 資訊系統會計 4 Credits
Concepts and terminology of financial and managerial accounting and information systems. Transaction processing systems and planning and control systems integrated with data capture, data classification, information storage and organization, information access and display/reporting.
CPA REVIEW - ACCOUNTING
ACC 591 Financial Accounting and Reporting 4 Credits
Partnerships. Stockholders' Equity and Investments in Stokes. Inventories. Consolidated Financial Statements Questions. Earnings Per Share, Segment Reporting. Price Level, Foreign Exchange. Basic Theory. Statement of Cash Flows and Financial statement Analysis. Bond, Accounting for Debt. Revenue and Expense Recognition, Miscellaneous Items. Other Assets, Liabilities and Disclosures. Reporting the Results of Operations. Accounting for Income Taxes. Accounting for Leases, Pension and Postretirement Plans.
ACC 592 Accounting and Reporting 4 Credits
Cost Accounting: Actual Cost, Job Order and Process. Cost Accounting: Joint Products and Standard Costs. Managerial Analysis and Control. Managerial Planning and Control. Governmental Accounting. Not-for-Profit Accounting. Income-Inclusions and Exclusions. Deductions from Gross Income. Deductions From Adjusted Gross Income. Exemptions, Filing Requirements, and the Statute of Limitations. Accounting Periods and Accounting Methods and Computation of Tax Liability and Credits. Gain or Loss on Disposition of Property and Capital Gains and Losses. Partnerships. Corporations. Taxation of Gifts, Estates and Fiduciaries.
ACC 593 Auditing 4 Credits
Introduction, General and Field Standards. The Third Standard of Field Work's Evidence. Standards of Reporting. Reviews, Compilations, Special Reports and Other Reports. EDP Problems. The Audit Sampling Process. Illustrations of Application of Statistical Methods. The Audit Sampling Process.
ACC 594 Business Law and Professional Responsibility 4 Credits
Law of Contracts. The Law of Agency. The Law of Suretyship. Sales Under the Uniform Commercial Code. Secured Transactions. Commercial Paper. Property. Partnership Law. Corporations. Bankruptcy. Government Regulation of Business. Administration of Estates and Trusts. Code of Conduct and Other Responsibilities.
BUSINESS - MARKETING
BUS 601 Principles of Marketing 市埸學概論 4 Credits
This course deals with problems and solutions in the organization of systems for the distribution of products and services to industrial and household consumers. Topics include: the role of marketing in economic development, markets and consumer buying behavior, sources and uses of marketing information, product development, wholesale and retail channels of distribution, physical distribution, pricing, promotion including advertising, personal selling and sales promotion, international marketing, and marketing planning, forecasting and budgeting.
BUS 605 Marketing Management 市埸管理學 4 Credits
A review and analysis of marketing as the distributive agent of goods, and services in an enterprise economy. Focus is on basic marketing concepts, principles and techniques.
BUSINESS - MANAGEMENT
BUS 621 Introduction to Business 企業概論 4 Credits
To introduce the students to the composition and functioning of the business world. The students are made aware of the actions and effects of elements such as markets, labor, the legal environment, management and financial institutions in the economy.
BUS 622 Business Law 經濟法 4 Credits
Study of the legal environment as it affects the business firm. Attention to major aspects such as contracts, agency, bankruptcy, negotiable instruments, antitrust and labor relations. Review of the historical development of legal concepts and case studies of topical items
BUS 625 Introduction to Operations Management 作業管理概論 4 Credits
An introduction to the system for planning operation, and controlling the processes that transform inputs into outputs of finished goods and services in both profit and nonprofit organizations. Topics include : operations strategy, planning, controlling, production technology, design of systems, materials management, and quality control. Computer software and simulation models are used to analyze operations management functions.
BUS 627 Quantitative Methods 數量分析 4 Credits
Application of algebraic and statistical principles to business situation to provide a quantitative basic for decision-making in areas such as sampling estimation. Depreciation and forecasting.
BUS 628 Human Resource Management 人力資源管理 4 Credits
Policies and practices affecting the management of human resources in business organizations. An examination of employment processes, compensation and motivation systems, employee training and development practices, performance appraisal methods, and union/management relations.
BUS 632 Administrative Principles of Management 管理學概論 4 Credits
Focus on planning techniques, organization theory, and ethical control processes in domestic and international business. Case analysis, management simulations, and written projects.
BUS 637 Business Ethics 企業操守 4 Credits
Effect of personal ethics and corporate social responsibility on business decision making. Evaluation of business decision and corporate goals in terms of their ethical quality and adherence to sound policy. Topics of study include: Ethics and the business environment; theories of moral philosophy; foundation principles for a code of business ethics; case studies of ethical principles and business decision-making; strategies for promoting ethics within the firm.
BUSINESS - FINANCE
BUS 671 Financial Management I 財務管理學 4 Credits
Theory and practice of financing the business firm under uncertainty. Financial markets, risk, valuation, financial analysis and forecasting, capital budgeting, working capital management, capital structure. Statistical and financial analysis of problem sets also included as well as computer applications with an emphasis on spreadsheets.
BUS 675 International Business Finance 國際企業財務 4 Credits
An investigation of the problems facing financial managers in international operations. Topics include: foreign exchange, the international monetary system. Managing exchange rate risk exposure, capital budgeting, international banking, and import/export financing. Financial analysis using spreadsheets as well as student presentations may be required.
BUS 681 Introduction to Investments 投資學概論 4 Credits
Alternative uses of savings; stocks, bonds, mortgages and other securities, mutual funds, credit unions, banks, savings and loans, real estate investment trusts, insurance; financial security; mathematics of finance.
BUS 682 Principles of Finance 基礎財務學 4 Credits
Introduction to corporate financial management, investments, and financial institutions. Focus on financial policy, analysis, and valuation in a global environment. Topics include capital markets, risk and return, financial planning, capital budgeting, cost of capital, and working capital management.
BUS 686 Financial Statement Analysis 財務分析 4 Credits
A study of the methods and techniques used for interpretation of annual financial reports and the significance of alternative accounting policies on reported income.