This course provides a general and basic understanding of financial accounting, including the basic accounting theory, the accounting principles, the procedures to record business transactions and the preparations of financial statements.This course provides a general and basic understanding of financial accounting, including the basic accounting theory, the accounting principles, the procedures to record business transactions and the preparations of financial statements.
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
主要參考書籍：會計學概要，杜榮瑞、薛富井、蔡彥卿、林修葳，東華書局，2022年，第七版。
Main reference books: Overview of the Association, Du Rongrui, Xue Fujing, Cai Fengqing, Lin Xiuwei, Donghua Book Bureau, 2022, Seventh Edition.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考成績期中考成績 Midterm exam results |
30 | 可以參加全校會考替代，分數從優計算。 |
| 期末考成績期末考成績 Final exam results |
30 | 可以參加全校會考替代，分數從優計算。 |
| 小考與作業小考與作業 Tips and Works |
30 | 課堂作業請按時繳交，不接受補交作業。 |
| 教師綜合評量教師綜合評量 Comprehensive Teacher Evaluation |
10 | 課堂出席率與課堂表現綜合評估。 |
