本課程將介紹會計學之原理，並藉由權利義務關係的基礎針對資產、負債與權益項目進行介紹。希望能強化法律人對於會計學專業的理解，予以協助未來專業能力與整合性策略工作的知識。This course will introduce the principles of association planning and introduce assets, debts and rights projects through the foundation of rights relations. It is hoped that legal persons can strengthen their understanding of the academic profession and provide them with knowledge of future professional capabilities and integrated strategies.
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 (capital recovery and profit) - deposit, account collection, cash, and account payment
10, 2-rate one-cycle: asset return, profit return and clean business cycle
11. Editing of cash flow statement
主要授課資料：授課教師使用講義
主要參考書籍：會計學概要（作者：杜榮瑞等人）
Main course materials: Lectures on teaching teachers
Main reference books: Overview of Association Studies (Author: Du Rongrui et al.)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期初考期初考 Beginning exam |
33 | 循環考試 |
| 期中考期中考 Midterm exam |
33 | 循環考試 |
| 期末考期末考 Final exam |
34 | 循環考試 |
