| 當期課號 |
1314 |
Course Number |
1314 |
| 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 |
財務管理原理-徐俊民 第二版
雙葉書局 |
Teaching Materials |
Principles of corporate finance |
| 成績評量方式 |
期中考 30%
期末考 30%
上課參與與作業 40% |
Grading |
Participation in class and assignment 40% Middle Term Exam. 30% Final Exam. 30% |
| 教師網頁 |
|
| 教學內容 |
第一~三週 導論，風險與報酬
第四~六週 投資組合概論，證券評價
第七~九週 資金成本的決定，長期資金的籌募
第十~十二週 資本結構與股利政策
第十三~十五週 財務預測與營運資金管理
第十六~十八週 衍生性金融商品與公司治理 |
Syllabus |
Week 1~3 Introduction, Risk & Returns
Week 4~6 Portfolio, Securities Valuation
Week 7~9 Cost of Capital, New issues
Week 10~12 Capital Structure and Dividend Policy
Week 13~15 Working Capital Management
Week 16~18 Option, Futures Contracts, Swaps, Corporate Governance |