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 accounting and introduce assets, liabilities and equity items based on the relationship between rights and obligations. It is hoped that it can strengthen legal professionals' understanding of the accounting profession and provide them with knowledge that will assist future professional capabilities and integrated strategic work.
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
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 teaching materials: handouts used by teachers
Main reference books: Introduction to Accounting (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 Preliminary 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 |
