當期課號 |
1054 |
Course Number |
1054 |
授課教師 |
李秋燕 |
Instructor |
LEE,CHIOU YANN |
中文課名 |
會計學(二) |
Course Name |
Accounting(II) |
開課單位 |
財務金融系(四日)一A |
Department |
|
修習別 |
選修 |
Required/Elective |
Elective |
學分數 |
3 |
Credits |
3 |
課程目標 |
介紹會計之基本概念、會計循環之基本程序及國內外會計之新發展以期使修習本課程之同學能具備研習其他商學課程之基礎 |
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 |
會計學,杜榮瑞等著,第3版,東華書局 會計學新論,李宗黎,林蕙真著,第3版,新陸書局 |
Teaching Materials |
|
成績評量方式 |
1.期中考及期末考各佔30% 2.3次平時測驗.出席狀況及學習態度佔40% |
Grading |
1.mid-term and final exams scores of 30% separately 2.in-class quizs and learning attitude of 40% |
教師網頁 |
|
教學內容 |
介紹企業基本交易事項之會計處理,包括應收款項.流動負債.長期負債.營業用資產及股東權益等. |
Syllabus |
Introductions of accouting principles of transactions include receivables, liabilities,operating assets as well as stockholders' equities. |