當期課號 | 3162 | Course Number | 3162 |
---|---|---|---|
授課教師 | 邱淑惠 | Instructor | CHIU,SU HUI |
中文課名 | 會計學 | Course Name | Accounting |
開課單位 | 保險金融管理系(四進)一A | Department | |
修習別 | 必修 | Required/Elective | Required |
學分數 | 3 | Credits | 3 |
課程目標 | 1. 使學生具備會計簿記觀念,了解分錄、過帳、試算、調整、結帳、及決算報告之會計循環,並能閱讀財務報表,佐以重要財金時事的相關知識 2. 使學生能熟悉會計的計算並應用在其他學科上 3. 使學生具保險金融從業人員之專業態度 4. 可做為學生未來進修之基礎 |
Objectives | 1. Enabling students to have basic ideas of accounting and bookkeeping, understand entry, post, pilot calculation, adjustment, settlement and final account report accounting circulation and able to read financial reports along with knowledge on major current evens on finance. 2. Enabling students to be familiar with calculation in accounting to be applied in other subjects. 3. Enabling students t to have professional attitudes of personnel in insurance and finance industry. 4. Serving as students’ foundation of further study. |
教材 | 會計學,吳嘉勳、華泰文化(第六版) 參考書藉:1.會計學原理第九版 鄭丁旺、汪泱若、黃金發合著。2.會計學,林有志等著、滄海書局 |
Teaching Materials | Teaching Materials Accounting |
成績評量方式 | 1.期中30% 2.期末30% 3.平時測驗15% 4.作業10% 5.出席15% |
Grading | 1.Midterm 30% 2.Final Exam 30% 3.Test 15% 4.Homewok 10% 5.Particpation 15% |
教師網頁 | http://www.cyut.edu.tw/~suhui/index.htm | ||
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, etc |