當期課號 |
1301 |
Course Number |
1301 |
授課教師 |
呂珮珊 |
Instructor |
LU,PEI SHAN |
中文課名 |
初級會計學 |
Course Name |
Accounting Principles |
開課單位 |
會計系(四日)一B |
Department |
|
修習別 |
必修 |
Required/Elective |
Required |
學分數 |
3 |
Credits |
3 |
課程目標 |
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。 |
Objectives |
This is a fundamental course for students who major in accounting. This course introduces basic accounting concepts, how to deal with accounting transactions, and how to prepare financial statements. |
教材 |
principles of accounting (Horngren & Harrison)陳育成、張允文、陳雪如編譯(華泰出版) |
Teaching Materials |
|
成績評量方式 |
小考40% 期中考 30% 期末考 30% |
Grading |
Quizzes: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. |