1. 瞭解會計資訊及財務報表在資本市場扮演的角色
2. 熟悉會計循環的各個程序及步驟
3. 瞭解企業營業活動之會計處理
1. Understand the role of accounting information and financial statements in the capital market
2. Be familiar with the various procedures and steps of the accounting cycle
3. Understand the accounting treatment of corporate business activities
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)
Prerequisite courses: none
Course Overview
Last semester:
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
Next semester:
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 rates and one cycle: return on assets, return on equity and net operating cycle
11. Preparation of cash flow statement
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 Albrecht, Monte R. Swain, RongRuey Duh, and Audrey Wenhsin Hsu
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平常成績平常成績 normal grades |
25 | 含助教小考、出席狀況及作業等，由授課老師調配 |
| 上機考成績上機考成績 Computer-based test scores |
15 | 共6次(上機考除第4章及第8章外，每章均考1次) |
| 期中考成績期中考成績 midterm exam results |
20 | |
| 會考競賽成績會考競賽成績 HKCEE competition results |
40 | 含檢定考，測試整學期授課內容，包含期中考範圍 |
