商業會計法係規範商業會計事務處理程序之基本規定。本課程規劃透過一學期的學習，帶領同學遍覽商業會計法與相關子法、行政命令、函釋。課程進度分為三大部分，分別是：認識商業會計法、商業會計事務處理程序，以及商業會計法規範的法律責任。課程內容首先釐清商業會計法的立法架構與基本觀念，讓學生瞭解法律規範與會計處理程序間之關係，進而摘選重點條文深入解析，配合具體實例、法院判決，累積學生初步認事用法的邏輯思考能力。The Commercial Accounting Law is the basic regulation that regulates the procedures for handling commercial accounting affairs. This course is planned to take students through one semester of study to guide students through the commercial accounting law and related sub-laws, administrative orders, and interpretations. The course progress is divided into three parts, namely: understanding of commercial accounting law, commercial accounting transaction processing procedures, and legal responsibilities regulated by commercial accounting law. The content of the course first clarifies the legislative structure and basic concepts of commercial accounting law, allowing students to understand the relationship between legal norms and accounting procedures. Then, it selects key provisions for in-depth analysis, and uses specific examples and court judgments to accumulate the logic of students' initial understanding and usage. Thinking ability.
1.課程自編講義。
2.戴銘昇，商業會計法，新學林出版股份有限公司，2013年，一版。
3.商業會計法，民國37年01月07日制定公布，歷經8次修正，最新修正日期為民國103年06月18日。
1. Self-compiled handouts for the course.
2. Dai Mingsheng, Business Accounting Law, Xinxuelin Publishing Co., Ltd., 2013, first edition.
3. The Commercial Accounting Law was enacted and promulgated on January 7, 2017, and has been revised eight times. The latest amendment date is June 18, 103.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Mid-term ExamMid-term Exam mid-term exam |
30 | |
| Final ExamFinal Exam final exam |
30 | |
| Term PaperTerm Paper term paper |
20 | 分組報告 |
| Quizzes & HomeworkQuizzes & Homework quizzes & homework |
20 |
