商業會計法為企業處理會計事務之基本法規，亦是會計師法規考科的一部分，其主要的作用為確保企業之會計作業之編製與認列上有所遵循，本課程即是以商業會計法為主體架構，並輔以國際會計準則、商業會計處理準則、商業使用電子方式處理會計資料辦法及記帳士法，來闡述我國商業會計資訊處理的觀念與應用，學生透過此課程將可以瞭解商業會計法的內涵，亦可以知悉相關法令範疇，以利學生在會計議題與實務應用上有更加完整的認知與判斷。The business conference law is the basic law for corporate management of conference affairs and is also part of the tutor's legal examination subject. Its main role is to ensure that the company's conference is complied with instructors' programming and recognition. This course is based on the business conference law as the main structure, and it is based on international conference standards, commercial conference processing standards, and commercial. Use electronic processing methods to process conference data and record account methods to describe the concepts and applications of commercial conference information processing in my country. Through this course, students can understand the connotation of commercial conference methods and also know the relevant laws and regulations, so as to facilitate students to have more complete understanding and judgments on conference topics and practical applications.
上課用書：
*蕭子誼，2016，商業會計法(四版)，智勝出版。
Course book:
*Xizi, 2016, Commercial Association (Fourth Edition), published by Zhisheng.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
35 | |
| 期末考期末考 Final exam |
35 | |
| 期末報告期末報告 Final report |
20 | |
| 課程參與程度課程參與程度 Course participation level |
10 | 以實際點名確認到課記錄為主 |
