本科目為三學分課程，奠定財務會計的基礎，進而培養從財務資訊使用者角度作分析、判斷的能力。
以pre-FAR為核心目標，並補充IFRS規範。This subject is a three-school division course, laying the foundation for financial programs and thus cultivating the ability to analyze and judge from the perspective of financial information users.
With pre-FAR as the core goal, and supplement the IFRS regulations.
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. Registration cycle - classification, account, calculation, adjustment, account, editing table
6. Communication - the recognition 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 (capital recovery and profit) - deposit, account collection, cash, payment payment
10. Two-rate one-cycle: asset return, profit return and pure business cycle
11. Editing of cash flow statement
Financial Accounting 17/e
William B. Tayler et al.
Financial Accounting 17/e
William B. Tayler et al.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Class Participation and Homework Assignments Class Participation and Homework Assignments Class Participation and Homework Assignments |
30 | |
| ExaminationExamination Examination |
20 | |
| Final ExaminationFinal Examination Final Examination |
50 |
