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 conference information and financial reports in the capital market
2. Be familiar with the various procedures and steps of the circulating cycle
3. Understand the management 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

Student Studies (I) (3-3 points)
Prerequisite course: No
Course Overview
Last year:
1. Quantify the three major activities of enterprise financing, investment and business into conference information
2. The quality characteristics of the accounting information should be prepared
3. General public accreditation principles, as well as the basis for accreditation and measurement of financial statements
4. Borrowing method
5. Registration cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - the recognition and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt

Next period:
8. Investment activities (use of funds) - fixed assets, intangible assets and investment.
9. Business activities (capital recovery and profit) - deposit, account collection, cash, payment payment
10. Two-rate one-cycle: asset return, profit return and pure business cycle
11. Editing of cash flow statement

考試範圍用書：Principles of Financial Accounting 3/e IFRS Edition
出版社：東華書局｜新月圖書
作者：Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu

Exam scope: Principles of Financial Accounting 3/e IFRS Edition
Publisher: Donghua Book Bureau｜Cresolution Book
Author: Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu