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)的兩大來源－股本及公司債的會計處理程序。

1. Be familiar with lending concepts and accounting procedures in order to have the ability to handle accounts.
2. Understand generally accepted accounting principles (GAAP) and basic accounting theoretical framework.
3. Cultivate the ability to prepare and interpret reports.
4. Understand the accounting treatment procedures of equity and corporate bonds, the two major sources of corporate financing activities (fund acquisition).

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
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

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) - equity, dividends, long-term liabilities
8. Investment activities (purpose of funds) - fixed assets, intangible assets and investments.
9. Business activities (fund recovery and profit) - inventory, accounts receivable, cash, accounts payable
10. Two rate cycles: return on assets, return on equity and net operating cycle
11. Preparation of cash flow statement

會計學概要, 杜榮瑞、薛富井、蔡彥卿、林修葳著 第5版 東華書局

Introduction to Accounting, 5th Edition by Du Rongrui, Xue Fujing, Cai Yanqing, and Lin Xiuwei Donghua Book Company