| 當期課號 |
1034 |
Course Number |
1034 |
| 授課教師 |
楊麗文 |
Instructor |
YANG,LEE WEN |
| 中文課名 |
會計學(一) |
Course Name |
Accounting(一) |
| 開課單位 |
財務金融系(四日)一A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
2 |
Credits |
2 |
| 課程目標 |
介紹會計資訊形成的過程，讓學生學習各種會計科目之處理方式，進而能編製完整且客觀的財務報表。 |
Objectives |
Introduce the basic ideas of accounting,accounting cycle and the new vision of accounting in ROC and USA to lead the students establish the basic abilities to learn further. |
| 教材 |
會計學 杜榮瑞,薛富井,蔡彥卿, 林修威等著
faccounting principles(7/e) WEYGANDT, KIESO.KIMMEL
FUNDAMENTAL ACCOUNTING PRINCIPLES BY LARSON, WILD, CHIAPPETTA McGRAW-HILL
會計學新論(3/e)林蕙真,李宗黎著初級會計學 |
Teaching Materials |
|
| 成績評量方式 |
平時成績佔40%
期中考成績佔30%
期末考成績佔30% |
Grading |
ATTENDANCE & HOMEWORK 40%
MISTERM EXAM 30%
FINAL EXAM 30% |
| 教師網頁 |
|
| 教學內容 |
第一章會計在商業上的應用
第二章交易的記錄與分析
第三章調整分錄與編製財務報表
第四章會計循環完成
第五章買賣業會計
第六章存貨與銷貨成本
第七章會計資訊系統
第八章現金與內部控制 |
Syllabus |
1 ACCOUNTING IN BUSINESS
2 ANALYZING AND RECORDING TRANSACTIONS
3 ADJUSTING ACCOUNTS AND PREPARING FINANCIAL
STATEMENTS
4 COMPLETING THE ACCOUNTING CYCLE
5 ACCOUNTING FOR MERCHANDISING OPERATIONS
6 INVENTORIES AND COST OF SALES
7 ACCOUNTING INFORMATION SYSTEMS
8 CASH AND INTERNAL CONTROLS |