| 當期課號 |
1469 |
Course Number |
1469 |
| 授課教師 |
陳福興 |
Instructor |
CHEN,FWU SHING |
| 中文課名 |
政府會計與會計審計法規 |
Course Name |
Government Accounting and Laws of Accounting and Auditing |
| 開課單位 |
會計系(四日)四A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
政府會計是一門政府如何處理公務機關財務收支之預算、會計及決算而提供專業訓練的系統性知識。課程目標係以介紹政府會計理論與實務，簡介政府會計相關共同規範公報為主，以充分了解政府會計制度及政府預算編製作業。藉由課程設計以培育政府及各界所需之會計專業人才。 |
Objectives |
Government accounting is a professional discipline which includes preparing of the government budget and provides systematic accounting knowledge. The course design is planned by the introduction the principle and practice of government accounting due to the Regulations of Statement of Government Accounting Concepts. Joining government service and working in the fields of accounting, auditing, or finance and budget is the prime teaching objective. |
| 教材 |
政府會計（含非營利會計）；姚秋旺編著；華泰文化事業；96年3月八版一刷 |
Teaching Materials |
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| 成績評量方式 |
1.平時成績30％；(包含：上課表現及出缺席狀況)
2.期中考試：35％
3.期末考試：35％ |
Grading |
1. General mark30％：(Included:participation and performance in class)
2.Mid-term exam 35%
3.Final exam 35% |
| 教師網頁 |
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| 教學內容 |
1.政府會計基本概念
2.政府預算
3.單位預算會計（含歲入與歲出）
4.政府總預算會計
5.會計審計法規
6.政府會計公報（觀念性及準則性公報） |
Syllabus |
1.Government accounting basic conception
2.Government budget
3.Unit Budget Accounting
4.Government General Budget Accounting 5.Laws of Accounting and Auditing |