教學大綱_095_1_3369 Accounting 會計學

朝陽科技大學 095學年度第1學期教學大綱
Accounting 會計學

當期課號	3369	Course Number	3369
授課教師	張瑞琇	Instructor	CHANG,JUI HSIU
中文課名	會計學	Course Name	Accounting
開課單位	休閒事業管理系(四進)一A	Department
修習別	必修	Required/Elective	Required
學分數	3	Credits	3
課程目標	介紹基本之會計觀念.以有助於學生能夠吸收社會一般之財務資訊。	Objectives	The basic accounting concept will introduce in order to assist the students to learn the genernal financial information.
教材	餐旅管理會計 Hospitality Management Accounting 7th. Edition /李一民譯品度出版社, 2003	Teaching Materials
成績評量方式	成績評量方式期中考25% 期末考25% 平時小考40% 課堂參與10% 教師網頁　教學內容課程係結合成本分析控制，管理決策與內部控制等管理機能，具體表現為經營體制及應用方式的專業領域。內容包括：成本制度的介紹、預算、績效的評估長短期優關係決策等。　　期中考25% 期末考25% 平時小考40% 課堂參與10%	Grading	midterm25% final exam25% quiz40% participation10%
教師網頁
教學內容	課程係結合成本分析控制，管理決策與內部控制等管理機能，具體表現為經營體制及應用方式的專業領域。內容包括：成本制度的介紹、預算、績效的評估長短期優關係決策等。　第一週會計學回顧第二週認識財務報表第三週認識財務報表第四週財務報表的分析與解讀第五週比例分析第六週內部控制第七週由下而上的定價策略第八週成本管理第九週期中考第十週成長數額利潤分析法與決策第十一週營運預算第十二週現金流量表及營運資金分析第十三週現金管理第十四週投資決策第十五週可行性研究之導論第十六週財務目標貿及資訊系統第十七週總復習第十八週期末考	Syllabus	The central focus of this course is how cost/managerial accounting helps managers make better decisions. By way of basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize costing accounting as a managerial tool for business strategy and implementation. This course prepare students for the rewards and challenges facing them in the professional cost accounting world both today and future. 　 The central focus of this course is how cost/managerial accounting helps managers make better decisions. By way of basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize costing accounting as a managerial tool for business strategy and implementation. This course prepare students for the rewards and challenges facing them in the professional cost accounting world both today and future.

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