1. 瞭解不動產、廠房及設備以(含：無形資產)之取得、使用、評價及處份的會計處理
2. 瞭解長期負債之發行、利息認列及贖回的會計處理
3. 瞭解權益證券之發行、買回及股利相關的會計處理
4. 瞭解權益及債務證券之取得、收益、處份及評價的會計處理
5. 瞭解現金流量表之編製
6. 瞭解財務報表各項比率之分析
1. Understand the acquisition, use, evaluation, and punishment of real estate, plant and equipment (including: intangible assets)
2. Understand the issuance of long -term liabilities, interest recognition and redemption of redemption
3. Understand the issuance of equity securities, buy back, and dividend related accounting processing
4. Understand the accounting processing of equity and debt securities
5. Understand the preparation of the cash flow statement
6. Understand the analysis of various ratio rates of financial statements
會計學(一) （3-3學分）
先修課程：無
課程概述
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、長期負債
下學期：
八、投資活動(資金用途)－固定資產、無形資產及投資。
九、營業活動(資金回收及獲利)－存貨、應收帳款、現金、應付帳款
十、二率一週期：資產報酬率、權益報酬率及淨營業週期
十一、現金流量表之編製
Accounting (1) (3-3 credits)
Course first: none
Curriculum
Last semester:
1. The three major activities of enterprise financing, investment and business are quantified into accounting information
2. The quality characteristics of accounting information should be possessed
3. Generally recognized the principle of accounting, as well as the basis for recognition and measurement of financial statements
Fourth, the law of lending
V. Accounting Circle -Division, Turnover, Trial, Adjustment, checkout, and compilation of tables
6. Communication -the understanding and interpretation of the four major accounting statements
7. Financing activities (funds acquisition) -Smop, dividend, long -term liabilities
Next semester:
8. Investment activities (use of funds) -Fixed assets, intangible assets and investment.
9. Business activities (funds recovery and profit) -D inventory, accounts receivable, cash, accounts payable
Ten, two -rate one -cycle: asset remuneration rate, equity return rate and net business cycle
11. Preparation of cash flow tables
Principle of Financial Accounting IFRS Edition SECOND EDITION
作者:Earl K. Stice,James D. Stice, W. Steve Albrecht, Monte R. Swain,RongRuey Duh, and Audrey Wenhsin Hsu
Principle of Financial Accounting IFRS Edition Second Edition
Author: Earl K. Stice, James D. Stice, W. Steve Albant, Monte R. Swain, Rongruey Duh, and Audrey Wenhsin Hsu
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Secondary entrance examination |
25 | 全校會考 |
| 期末考期末考 Final exam |
25 | 全校會考 |
| 助教小考(上機考)助教小考(上機考) Teachers Test (on -board test) |
20 | 共4次 |
| 助教小考(筆試)助教小考(筆試) Teachers Test (written test) |
10 | 至少2次 |
| 老師平時成績＆平台議題老師平時成績＆平台議題 Teacher's usual grade & platform issues |
20 | 出席紀錄、上課情形、議題討論 |
