1756 - 會計學(一) 英授 Taught in English

Accounting (I)

教育目標 Course Target

1.了解企業融資活動(資金取得)的來源之一-公司債的會計處理程序。
2.了解企業投資活動,即資金的運用情形,並熟悉各種資產評價的方法。
3.認識企業營業活動,體會淨營運週期對企業的重要性。
4.熟悉現金流量表之編製。

1. Understand the accounting treatment procedures of corporate bonds, one of the sources of corporate financing activities (fund acquisition).
2. Understand corporate investment activities, that is, the use of funds, and be familiar with various asset evaluation methods.
3. Understand the business activities of the enterprise and understand the importance of the net operating cycle to the enterprise.
4. Be familiar with the preparation of cash flow statement.

課程概述 Course Description

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

下學期:
八、 融資活動(資金取得)-長期負債
九、 投資活動(資金用途)-固定資產、無形資產及投資。
十、 營業活動(資金回收及獲利)-存貨、應收及應付款、現金
十一、二率一週期:資產報酬率、權益報酬率及淨營業週期
十二、現金流量表之編製

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)-share capital, dividends

Next semester:
8. Financing activities (fund acquisition) - long-term liabilities
9. Investment activities (purpose of funds) - fixed assets, intangible assets and investments.
10. Operating Activities (Fund Recovery and Profit) - Inventory, Accounts Receivable and Payable, Cash
11. Two rate cycles: return on assets, return on equity and net operating cycle
12. Preparation of cash flow statement

參考書目 Reference Books

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

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
期中考
midterm exam
25 全校會考
期末考
final exam
25 全校會考
助教小考(上機考)
Teaching assistant quiz (computer-based test)
20 共6次
助教小考(筆試)
Teaching assistant quiz (written test)
10 至少2次
平時
Usually
20 出席紀錄,上課情形,議題討論

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 1756
  • 學分 Credit: 3-3
  • 上課時間 Course Time:
    Wednesday/2,3,4[M116] Friday/4[M117]
  • 授課教師 Teacher:
    許書偉
  • 修課班級 Class:
    統計系2B
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 68 人

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