Taught In English0794 - 會計學 Accounting

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教育目標 Course Target

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。 八、投資活動(資金用途)－固定資產。 九、營業活動(資金回收及獲利)－存貨。1. Quantify the three major activities of corporate financing, investment and business into accounting information. 2. The 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, and tabulation. 6. Communication - understanding and interpretation of the four major accounting statements. 7. Financing activities (fund acquisition) - equity, dividends, long-term liabilities. 8. Investment activities (purpose of funds) - fixed assets. 9. Business activities (fund recovery and profit)-inventory.

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課程概述 Course Description

1. Students will understand accounting process of identifying, recording and communicating economic events (business transactions). 2. Students will be able to complete the accounting cycle. 3. Students will be able to read and perform basic analysis of financial statements (Statement of Income, Balance Sheet, and Statement of Cash Flows).
1. Students will understand the accounting process of identifying, recording and communicating economic events (business transactions). 2. Students will be able to complete the accounting cycle. 3. Students will be able to read and perform basic analysis of financial statements (Statement of Income, Balance Sheet, and Statement of Cash Flows).

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參考書目 Reference Books

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, by Zhan Maokun, Yu Renfang, and Hong Zhenmei

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評分方式 Grading

評分項目 Grading Method	配分比例 Grading percentage	說明 Description
期中考期中考 midterm exam	40
期末考期末考 final exam	40
平時平時 Usually	20	出席率及課堂參與狀況

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授課大綱 Course Plan

Click here to open the course plan. Course Plan

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