| 當期課號 |
3230 |
Course Number |
3230 |
| 授課教師 |
王貞云 |
Instructor |
WANG,JEN YUN |
| 中文課名 |
會計學 |
Course Name |
Accounting |
| 開課單位 |
休閒事業管理系(四進)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 |
指定書籍：會計學，劉玉琴著,雙葉書廊
參考書目：會計學原理(第10版),鄭丁旺等人,宜增出版社(2008)
會計學概要(第2版)，東華書局 |
Teaching Materials |
|
| 成績評量方式 |
期中考30%
期末考30%
隨堂測驗30%
出席10% |
Grading |
Mid-term test30%
Final test30%
Calss mini-quiz30%
Class participation10% |
| 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,etc |