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 accounting theory and practice, allowing students who are new to accounting to understand "accounting information and its functions" and "the importance of accounting to business 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
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
(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) Teaching materials
(a) Weygandt J. J., Kieso D. E., & Kimmel P. D., Accounting
Principles,John Wiley & Sons, Inc.
(b) Accounting, written by Wu Jiaxun, Huatai Culture.
(c) Accounting, co-authored by Zheng Dingwang and others, National Chengchi University Accounting.
(2) Reference books
Principles of Accounting, edited by Li Jianhua and others, Tsinghua 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) Daily examinations and extracurricular homework |
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 |
