1.讓學生充分瞭解商業銀行經營各項業務的作業流程及其會計處理程序。
2.教導學生如何利用會計資訊分析評估銀行經營績效及風險管理。
3.教導學生如有意進入銀行服務，必須具備的基本條件如專業知識、行銷能力、溝通能力、品德操守、服務熱忱等。1. Let students fully understand the operating procedures and accounting procedures of various businesses operated by commercial banks.
2. Teach students how to use accounting information analysis to evaluate bank operating performance and risk management.
3. Teach students the basic requirements they must possess if they intend to enter banking services, such as professional knowledge, marketing skills, communication skills, moral integrity, service enthusiasm, etc.
本課程教學內容以商業銀行主要業務為經，以銀行會計處理程序為緯，舉凡商業銀行經營之項目如：出納與票據交換、存款、匯兌、徵信、授信、外匯、卡務、金融商品、信託、證券等各項業務及會計制度如：會計科目、傳票制度、帳簿組織、月算、結算及決算、銀行管理會計之實務操作與會計處理方法等，個人將於課堂上一一講解。
The teaching content of this course is based on the main business of commercial banks and bank accounting procedures as the weft. It covers all items operated by commercial banks such as: cashier and bill exchange, deposits, exchange, credit reporting, credit extension, foreign exchange, card services, financial products, Various businesses and accounting systems such as trusts and securities, such as accounting subjects, subpoena systems, account book organization, monthly calculations, settlements and final accounts, practical operations and accounting treatment methods of bank management accounting, etc., will be explained one by one in class.
1. 銀行會計與實務 蕭振福編著 華南出版社
2. 銀行授信管理 陳石進 編著 台灣金融研究院出版
1. Bank Accounting and Practice, edited by Xiao Zhenfu, South China Publishing House
2. Bank Credit Management Compiled by Chen Shijin and published by Taiwan Financial Research Institute
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考試期中考試 midterm exam |
50 | |
| 期末考試期末考試 final exam |
50 |
