朝陽科技大學 094學年度第2學期教學大綱
Accounting 會計學

當期課號 1167 Course Number 1167
授課教師 呂珮珊 Instructor LU,PEI SHAN
中文課名 會計學 Course Name Accounting
開課單位 保險金融管理系(四日)一B Department  
修習別 必修 Required/Elective Required
學分數 3 Credits 3
課程目標 1. 使學生具備會計簿記觀念,了解分錄、過帳、試算、調整、結帳、及決算報告之會計循環,並能閱讀財務報表,佐以重要財金時事的相關知識
2. 使學生能熟悉會計的計算並應用在其他學科上
3. 使學生具保險金融從業人員之專業態度
4. 可做為學生未來進修之基礎
Objectives 1. Enabling students to have basic ideas of accounting and bookkeeping, understand entry, post, pilot calculation, adjustment, settlement and final account report accounting circulation and able to read financial reports along with knowledge on major current evens on finance.
2. Enabling students to be familiar with calculation in accounting to be applied in other subjects.
3. Enabling students t to have professional attitudes of personnel in insurance and finance industry.
4. Serving as students’ foundation of further study.
教材 會計學 杜榮瑞 Teaching Materials  
成績評量方式 小考40% 期中考 30% 期末考 30% Grading Quiz:40%
Midterm"30%
Final exam:30%
教師網頁  
教學內容 介紹基本會計交易處理與財務報表編製,以作為日後研讀其他會計課程之基礎。 Syllabus This is a fundamental course to introduce basic concepts of how to deal with accounting transactions and how to prepare fiancial statement.
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