1.熟悉借貸觀念與會計程序，以期具有帳務處理之能力。
2.了解一般公認會計原則(GAAP)及基本會計理論架構。
3.培養編製與解讀報表之能力。
4.了解企業融資活動(資金取得)－股本的會計處理程序。1. Be familiar with lending concepts and accounting procedures in order to have the ability to handle accounts.
2. Understand generally accepted accounting principles (GAAP) and basic accounting theoretical framework.
3. Develop the ability to prepare and interpret reports.
4. Understand corporate financing activities (fund acquisition)-equity accounting procedures.
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 rates and one cycle: return on assets, return on equity and net operating cycle
11. Preparation of cash flow statement
會計學－使用者導向，第三版，2014
詹茂焜、余任芳、洪震玫著
Accounting - User Oriented, Third Edition, 2014
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(上機考)助教小考(上機考) Teaching assistant quiz (computer-based test) |
20 | 共6次 |
| 助教小考(筆試)助教小考(筆試) Teaching assistant quiz (written test) |
10 | 至少2次 |
| 平時平時 Usually |
20 | 出席紀錄，上課情形，議題討論 |
