當期課號 |
1493 |
Course Number |
1493 |
授課教師 |
黃美玲 |
Instructor |
HUANG,MEI LING |
中文課名 |
會計學 |
Course Name |
Accounting |
開課單位 |
休閒事業管理系(四日)一B |
Department |
|
修習別 |
必修 |
Required/Elective |
Required |
學分數 |
3 |
Credits |
3 |
課程目標 |
介紹基本之會計觀念.以有助於學生能夠吸收社會一般之財務資訊。 |
Objectives |
The basic accounting concept will introduce in order to assist the students to learn the genernal financial information. |
教材 |
會計學,林有志、黃娟娟、滄海圖書出版(第二版) 參考書藉:會計學原理(第三版),汪亞平,新文京開發;會計學,幸世間,三民書局;會計學(第三版),杜榮瑞等,東華書局 |
Teaching Materials |
Accounting |
成績評量方式 |
1.平時+作業40% 2.期中30% 3.期末報告30% |
Grading |
1. Attendance & Homework 40% 2. Midterm exam 30% 3. Final report 30% |
教師網頁 |
|
教學內容 |
會計基本概念、會計假設與原則、借貸觀念、會計各科目、財務報表之介紹等 |
Syllabus |
Accounting basic conception , accounting assumptions, principles, debit and credit ,Introduction of financial statements as well as accounts, etc |