1. 了解企業融資活動(資金取得)的來源之一－公司債的會計處理程序。 2. 了解企業投資活動，即資金的運用情形，並熟悉各種資產評價的方法。 3. 認識企業營業活動，體會淨營運週期對企業的重要性。 4. 熟悉現金流量表之編製。1. Understand the accounting treatment procedures of corporate bonds, one of the sources of corporate financing activities (fund acquisition). 2. Understand corporate investment activities, that is, the use of funds, and be familiar with various asset evaluation methods. 3. Understand the business activities of the enterprise and understand the importance of the net operating cycle to the enterprise. 4. Be familiar with the preparation of cash flow statement.
會計學(一) （3-3學分）
先修課程：無
課程概述
上學期：
一、將企業融資、投資及營業三大活動，量化成會計資訊
二、會計資訊應具備之品質特性
三、一般公認會計原則，以及財務報表之認列與衡量之依據
四、借貸法則
五、會計循環－分錄、過帳、試算、調整、結帳、編表
六、溝通－會計四大報表之認識與解讀
七、融資活動(資金取得)－股本、股利、長期負債
下學期：
八、投資活動(資金用途)－固定資產、無形資產及投資。
九、營業活動(資金回收及獲利)－存貨、應收帳款、現金、應付帳款
十、二率一週期：資產報酬率、權益報酬率及淨營業週期
十一、現金流量表之編製
Accounting (1) (3-3 credits)
Prerequisite courses: none
Course Overview
Last semester:
1. Quantify the three major activities of corporate financing, investment and business into accounting information
2. Quality characteristics that accounting information should possess
3. Generally accepted accounting principles and the basis for the recognition and measurement of financial statements
4. Lending rules
5. Accounting cycle - entries, postings, trial calculations, adjustments, settlement, tabulation
6. Communication - understanding and interpretation of the four major accounting statements
7. Financing activities (fund acquisition) - equity, dividends, long-term liabilities
Next semester:
8. Investment activities (purpose of funds) - fixed assets, intangible assets and investments.
9. Business activities (fund recovery and profit) - inventory, accounts receivable, cash, accounts payable
10. Two rate cycles: return on assets, return on equity and net operating cycle
11. Preparation of cash flow statement
會計學－使用者導向，第二版，2012
詹茂焜、余任芳、洪震玫著
Accounting - User Oriented, Second Edition, 2012
Written by Zhan Maokun, Yu Renfang and Hong Zhenmei
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 midterm exam |
25 | 全校會考 |
| 期末考期末考 final exam |
25 | 全校會考 |
| 助教小考助教小考 Teaching assistant quiz |
30 | （5次上機+2次筆試） |
| 平時平時 Usually |
20 | 含議題+出席狀況+課堂表現 |
