| 當期課號 |
3040 |
Course Number |
3040 |
| 授課教師 |
柯俊禎 |
Instructor |
KO,JIM CHEN |
| 中文課名 |
會計學 |
Course Name |
Accounting |
| 開課單位 |
財務金融系(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 |
accounting-杜榮瑞等著東華書局 |
Teaching Materials |
accounting-杜榮瑞等著東華書局 |
| 成績評量方式 |
課堂參與與平時考 30%
期中考 30%
期末考 40% |
Grading |
attending class 30%
midterm exam 30%
final exam 40% |
| 教師網頁 |
|
| 教學內容 |
chapter 10 長期營業用資產
chapter 11 流動負債
chapter 12 13 股東權益
chapter 14 長期負債
chapter 15 投資
chapter 16 現金流量表
chapter 17 財務報表分析
chapter 8 |
Syllabus |
chapter 10 Long Term Assets
chapter 11 Current Liability
chapter 12 13 Shareholder Equity
chapter 14 Long Term Investments
chapter 15 Statement of Cash Flows
chapter 16 comodity accounting
chapter 17 Financial Statement Analysis |