1433 - 商業會計法

Business Entity Accounting Law

教育目標 Course Target

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。

Commercial Accounting Law Regulations Basic Provisions on the Handling Procedures of Commercial Accounting Affairs. This course plan will guide students to visit the business conference laws, relevant sub-laws, administrative orders, and letters through a period of learning. The course progress is divided into three parts, namely: understanding the legal responsibility of business accounting laws, business accounting affairs handling procedures, and business accounting laws. The course content first clears the legislative structure and basic concepts of the business association law, so that students can understand the relationship between legal regulations and conference handling procedures, and then select key articles to analyze in-depth, and cooperate with specific examples and court judgments to accumulate students' logical thinking ability in preliminary understanding of the usage.

參考書目 Reference Books

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. Course self-editing lectures.
2. Dai Jiansheng, Commercial Association Law, Xinxuelin Publishing Co., Ltd., 2013, first edition.
3. The Commercial Conference Law was formulated and announced on January 7, 2017, and has been revised 8 times. The latest amendment date is June 18, 2018.

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
Mid-term Exam
Mid-term Exam
30
Final Exam
Final Exam
30
Term Paper
Term Paper
20 分組報告
Quizzes & Homework
Quizzes and Homework
20

授課大綱 Course Plan

點擊下方連結查看詳細授課大綱
Click the link below to view the detailed course plan

查看授課大綱 View Course Plan

相似課程 Related Courses

無相似課程 No related courses found

課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 1433
  • 學分 Credit: 3-0
  • 上課時間 Course Time:
    Wednesday/2,3,4[M222]
  • 授課教師 Teacher:
    廖柏蒼
  • 修課班級 Class:
    會計系2-4
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 49 人

交換生/外籍生選課登記

請點選上方按鈕加入登記清單,再等候任課教師審核。
Add this class to your wishlist by clicking the button above.