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. |