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 Commercial Accounting Law is the basic regulation for enterprises to handle accounting affairs. It is also a part of the accounting regulations examination. Its main function is to ensure that the enterprise's accounting operations are prepared and recognized. This course is based on the Commercial Accounting Law. The main structure is supplemented by international accounting standards, commercial accounting treatment standards, commercial use of electronic means to process accounting data and bookkeeper methods to explain the concepts and applications of commercial accounting information processing in my country. Through this course, students will be able to understand commercial accounting methods The connotation can also help students understand the relevant legal scope, so that students can have a more complete understanding and judgment on accounting issues and practical applications.
上課用書：
*蕭子誼，2016，商業會計法(四版)，智勝出版。
Class books:
*Xiao Ziyi, 2016, Business Accounting Law (4th edition), Zhisheng Publishing House.
| 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 |
15 | |
| 課程參與程度課程參與程度 course participation level |
15 | 以實際點名確認到課記錄為主 |
