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 the concepts and accounting procedures of financial conference borrowing, in order to have the basic concept of financial reporting.
2. Understand the General Public Accountability Principles (GAAP) and the basic theoretical structure.
3. Cultivate the ability to edit and interpret reports.
4. Have basic knowledge of management accounting, in order to have basic concepts of cost control and performance indicators.
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 cognitive programs and then cultivate the ability to analyze and judge from the perspective of financial information users. The course will also print practical enterprise reports and media reports to explain the key guidance.
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。
Programming - User Direction, Third Edition, 2014, by Zhan Maokun, Yu Renfang, and Hong Zhenmei.
Cost and Management Accounting, Sixth Edition, 2014, by Zheng Ding Wang, Wang Yangruo, and Zhang Xiheng.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期末報告期末報告 Final report |
75 | |
| 考試及作業考試及作業 Examination and Works |
15 | |
| 平時平時 Regular |
10 |
