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. Familiar with the concept of lending and accounting procedures in order to have the ability to handle account processing.
2. Understand generally recognized accounting principles (GAAP) and basic accounting theoretical architecture.
3. Cultivate the ability to prepare and interpret reports.
4. Understand the two major sources of corporate financing activities (funds) -the accounting processing procedures for equity and corporate bonds.
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. 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
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
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
For accounting, Du Rongrui, Xue Fujing, Cai Yanqing, and Lin Xiu are in the 5th edition of Donghua Book Bureau
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平時平時 Usually |
30 | 含出席,小考,及上課表現 |
| 期中期中 Mid -term |
35 | 筆試 |
| 期末期末 Ending |
35 | 筆試 |
