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 the conference, the accounting subjects and borrowing rules, the accounting 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 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. Calculation cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - Awareness and interpretation of the four major reports
7. Financing activities (investment) - equity, dividends, long-term debt
8. Investment activities (use of funds) - fixed assets, intangible assets and investment.
9. Business activities (funding and profit) - deposit, payable, cash, payable
10, 2-rate one-cycle: asset return, profit return and clean business cycle
11. Editing of cash flow statement
吳嘉勳，2022，會計學概要 六版，台北：華泰文化ISBN:9786269513574
Wu Jiayi, 2022, Overview of Association Studies 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 Normal operation |
15 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 | |
| 小考小考 Small exam |
20 |
