朝陽科技大學 097學年度第1學期教學大綱
Accounting(一) 會計學(一)

當期課號 1048 Course Number 1048
授課教師 李秋燕 Instructor LEE,CHIOU YANN
中文課名 會計學(一) Course Name Accounting(一)
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 會計學,杜榮瑞等著,第2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.平時測驗及學習態度佔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 財務報表與會計假設與原則、借貸觀念、會計各科目之介紹等 Syllabus Introduction of financial statements, accounting assumptions, principles, debit and credit as well as accounts.
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