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
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
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
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
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 rate cycles: return on assets, return on equity and net operating cycle
11. Preparation of cash flow statement
吳嘉勳，2022，會計學概要 六版，台北：華泰文化ISBN:9786269513574
Wu Jiaxun, 2022, Accounting Summary, Sixth Edition, Taipei: Huatai Culture ISBN: 9786269513574
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課堂參與課堂參與 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 |
