6161 - 會計學觀念與應用 英授 Taught in English
The Concept and Application of Accounting
教育目標 Course Target
1.熟悉財務會計借貸觀念與會計程序，以期具有財務報表基本概念。
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.具有管理會計基本知識，以期具備成本控制、績效指標基本概念。
1. Be familiar with financial accounting concepts and accounting procedures, in order to have the basic concepts of financial statements.
2. Understand generally accepted accounting principles (GAAP) and basic accounting theoretical framework.
3. Develop the ability to prepare and interpret reports.
4. Have basic knowledge of management accounting in order to have basic concepts of cost control and performance indicators.
課程概述 Course Description
希望教同學認識會計，進而培養從財務資訊使用者角度作分析、判斷的能力。課間也會印發之具實用性企業報表、媒體報導，以講義歸納要項導讀。
I hope to teach students about accounting and then develop their ability to analyze and judge from the perspective of financial information users. Practical corporate reports and media reports will also be printed and distributed during class, and handouts will be used to summarize key points.
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 。
成本與管理會計，第六版，2014，鄭丁旺、汪泱若、張錫恵著。
Accounting - User Oriented, Third Edition, 2014, written by Zhan Maokun, Yu Renfang, and Hong Zhenmei.
Cost and Management Accounting, Sixth Edition, 2014, written by Zheng Dingwang, Wang Yangruo, and Zhang Xixui.
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
|---|---|---|
|
期末報告 Final report |
75 | |
|
考試及作業 Exams and assignments |
15 | |
|
平時 Usually |
10 |
授課大綱 Course Plan
點擊下方連結查看詳細授課大綱
Click the link below to view the detailed course plan
相似課程 Related Courses
| 課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
|---|---|---|---|---|---|
|
選修-6163
|
高階經管班 1 林秀鳳/黃政仁 | 3-0 | 詳細資訊 Details | ||
|
選修-6165
|
高階經管班 1 洪堯勳/林修葳 | 3-0 | 詳細資訊 Details |
課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 6161
- 學分 Credit: 2-0
-
上課時間 Course Time:
-
授課教師 Teacher:劉俊儒/許恩得
-
修課班級 Class:高階經管班 1
-
選課備註 Memo:暑期基礎先修課程，不計入畢業學分
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