| 當期課號 |
1210 |
Course Number |
1210 |
| 授課教師 |
楊麗文 |
Instructor |
YANG,LEE WEN |
| 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,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 |