本課程強調會計理論與實務之交流融合, 讓初次接觸會計的學生能夠體會「會計資訊及其功能」, 以及「會計對企業經營管理之重要性」。 This course emphasizes the exchange and integration of theoretical discussions and practices, so that students who are first-time meetings can "study information and its functions" and "the importance of programs to corporate management."
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
Student Studies (I) (3-3 points)
Prerequisite course: No
Course Overview
Last year:
1. Quantify the three major activities of enterprise financing, investment and business into conference information
2. The quality characteristics of the accounting information should be prepared
3. General public accreditation principles, as well as the basis for accreditation and measurement of financial statements
4. Borrowing method
5. Calculation cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - Awareness and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt
Next period:
8. Investment activities (use of funds) - fixed assets, intangible assets and investment.
9. Business activities (funding and profit) - deposit, payable, cash, payable
10, 2-rate one-cycle: asset return, profit return and clean business cycle
11. Editing of cash flow statement
(1) 教材
(a) Weygandt J. J., Kieso D. E., & Kimmel P. D., Accounting
Principles,John Wiley & Sons, Inc.
(b)會計學, 吳嘉勳著, 華泰文化。
(c)會計學, 鄭丁旺等合著, 政大會計。
(2) 參考書
會計學原理, 李建華等編著, 清華圖書。
(1) Textbook
(a) Weygandt J. J., Kieso D. E., & Kimmel P. D., Accounting
Principles, John Wiley & Sons, Inc.
(b)School study, written by Wu Jia-sha, Huatai culture.
(c) Association planning, co-authored by Zheng Dingwang and others, Political and Political Conference.
(2) Reference Book
Principles of study, written by Li Jianhua and others, and Qinghua Books.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| (1) 平時考及課外作業(1) 平時考及課外作業 (1) Regular exams and extracurricular work |
30 | |
| (2) 期中考(2) 期中考 (2) Midterm exam |
30 | |
| (3) 期末考(3) 期末考 (3) Final exam |
40 |
