2256 - 會計學 Accounting

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教育目標 Course Target

了解會計基本法則、會計科目及借貸法則、會計處理程序、知道如何分析各種會計表格Understand the basic rules of accounting, accounting subjects and debit and credit rules, accounting processing procedures, and know how to analyze various accounting forms

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課程概述 Course Description

1. Students will understand accounting process of identifying, recording and communicating economic events (business transactions). 2. Students will be able to complete the accounting cycle. 3. Students will be able to read and perform basic analysis of financial statements (Statement of Income, Balance Sheet, and Statement of Cash Flows).
1. Students will understand the accounting process of identifying, recording and communicating economic events (business transactions). 2. Students will be able to complete the accounting cycle. 3. Students will be able to read and perform basic analysis of financial statements (Statement of Income, Balance Sheet, and Statement of Cash Flows).

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參考書目 Reference Books

吳嘉勳，2020，會計學概要 五版，台北：華泰文化ISBN:9789869897709
Wu Jiaxun, 2020, Accounting Summary, fifth edition, Taipei: Huatai Culture ISBN: 9789869897709

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評分方式 Grading

評分項目 Grading Method	配分比例 Grading percentage	說明 Description
課堂參予課堂參予 Class participation	5
平常作業平常作業 Daily homework	15
期中考期中考 midterm exam	30
期末考期末考 final exam	30
小考小考 Quiz	20

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授課大綱 Course Plan

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