Department of Applied Economics FGU

【30+ Lifelong Learning】Financial Credit Program in Financial Management and Business Applications

I. Program Philosophy and Positioning

Guided by the core philosophy of "30+ Lifelong Learning," this financial credit program integrates the core curriculum of the Department of Applied Economics with interdisciplinary learning resources. In response to rapid social change and industrial transformation, the program aims to cultivate competencies in investment, personal financial management, financial planning, risk management, and business applications. It supports learners in achieving diverse goals, including career advancement, career transition, further education, and financial independence, while promoting continuous personal and professional growth throughout life.

II. Target Participants

This program is specifically designed to meet the needs of the following two groups:

• Working Professionals Aged 30 and Above
  Develop a second area of professional expertise, enhance workplace competitiveness, and prepare for career transitions or expanded business applications.
• Older Adults and Retirees
  Strengthen financial literacy and wealth management knowledge, build confidence in financial planning for retirement, and prepare both for effective asset management during one's working years and a fulfilling life after retirement.

III. Curriculum and Teaching Features

The program emphasizes both theoretical foundations and practical applications, employing diverse teaching methods and rigorous assessment mechanisms to ensure that students can effectively apply their knowledge in both professional and everyday contexts.

• Team Teaching by Academic Scholars and Industry Experts
  Courses are jointly taught by university faculty specializing in adult education, economics, finance, accounting, and insurance, together with senior professionals from financial institutions, providing students with both academic perspectives and firsthand industry experience.
• Diverse Teaching Approaches
  Instruction combines classroom lectures, industry seminars, hands-on practical training, off-campus field visits, and collaborative group discussions to enrich the learning experience.
• Comprehensive Learning Assessment
  Student learning outcomes are evaluated through project presentations and industry internships, enabling learners to strengthen their ability to apply knowledge while gaining early exposure to real-world workplace practices and professional requirements.

Course 2. Accounting and Financial Statement Analysis in Practice

This course provides fundamental accounting knowledge and practical bookkeeping skills for business operations. Topics include accounting principles, account classification, the double-entry bookkeeping system, source documents, journal and ledger recording, preparation of trial balances, adjusting and closing entries, and the preparation and interpretation of the four primary financial statements: the balance sheet, income statement, statement of changes in equity, and statement of cash flows. Students will also develop the ability to interpret financial statements and transform financial data into meaningful information for business management and investment decision-making.

Course 3. Retirement without Worry: Insurance and Tax-Saving Practices

This course focuses on the legal and effective use of life insurance as a wealth management tool in conjunction with estate tax, gift tax, and personal income tax regulations. Students will learn asset allocation and wealth transfer strategies while avoiding common tax planning misconceptions. Through practical case studies, the course explores estate and gift taxation, reserved portions of inheritance, taxation of investment-linked insurance policies, insurance trust planning, and legal issues surrounding the principle of substance over form in taxation. The objective is to help students preserve wealth and achieve effective tax planning.

Course 4. Strategies for Investment, Financial Planning and Asset Management

This course covers personal financial planning, financial market practices, and asset management to enhance students' financial literacy and investment decision-making capabilities while preparing them for careers in the financial industry or independent wealth management.

Major topics include:

• Fundamentals of financial planning, including risk and return, cash flow analysis, budgeting, and savings;
• Investment instruments and strategies, including stocks, bonds, mutual funds, fundamental analysis, technical analysis, and asset allocation;
• Practical asset management, including institutional asset management and risk management;
• Wealth management and succession planning, including estate and gift taxation, anti-tax avoidance regulations, and related tax planning strategies.

Course 5. Financial Literacy and Professional Ethics

This course aims to strengthen students' understanding of financial markets and professional ethics required in the financial services industry. Topics include the fundamentals of the financial system, securities and futures markets, banking operations, trust services, money markets, and insurance practices. The course also covers professional ethics for financial practitioners, including client solicitation and marketing practices, fiduciary responsibilities, disclosure obligations, the principles of honesty and integrity, conflict of interest management, confidentiality, compliance with laws and regulations, and professional self-discipline. Through these topics, students will develop the ethical awareness and professional standards expected of financial service professionals.