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 borrowing concepts and accounting procedures, in order to have the ability to handle accounts.
2. Understand the General Public Accountability Principles (GAAP) and the basic theoretical structure.
3. Cultivate the ability to edit and interpret reports.
4. Understand the accounting and processing procedures of corporate financing activities (fund acquisition)-equity capital.

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

1. Quantify the three major activities of enterprise financing, investment and business into conference information
2. The quality characteristics of the accounting information should be prepared
3. General public accreditation principles, as well as the basis for accreditation and measurement of financial statements
4. Borrowing method
5. Registration cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - the recognition and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt

會計學－使用者導向，第三版，2014
詹茂焜、余任芳、洪震玫著

Programming - User Direction, Third Edition, 2014
By Zhan Maokun, Yu Renfang, and Hong Zhenmei