1. 瞭解企業投資活動之會計處理
2. 瞭解企業籌資活動之會計處理
3. 瞭解現金流量表之編製
4. 瞭解財務報表之初步分析1. Understand the management of corporate investment activities
2. Understand the management of corporate asset activities
3. Understand the compilation of cash flow statements
4. Understand the preliminary analysis of financial reports
會計學(一) （3-3學分）
先修課程：無
課程概述
上學期：
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
下學期：
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
Student Studies (I) (3-3 points)
Prerequisite course: No
Course Overview
Last year:
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
Next period:
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
Stice, E. K., J. D. Stice, W. S. Albrecht, M. R. Swain, R.-R. Duh, and A. W. Hsu, 2021, Principles of Financial Accounting 3/e IFRS Edition, Cengage Learning (東華書局)
Stice, E. K., J. D. Stice, W. S. Albrecht, M. R. Swain, R.-R. Duh, and A. W. Hsu, 2021, Principles of Financial Accounting 3/e IFRS Edition, Cengage Learning (Tonghua Book Bureau)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
20 | |
| 期末考(含檢定考)期末考(含檢定考) Final exam (including confirmation exam) |
45 | |
| 學習評量學習評量 Learning evaluation |
35 |
