| 當期課號 |
1439 |
Course Number |
1439 |
| 授課教師 |
楊維如 |
Instructor |
YOUNG,WEI JU |
| 中文課名 |
銀行會計 |
Course Name |
Bank Accounting |
| 開課單位 |
會計系(四日)二B |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
此一課程提供銀行會計原理及說明銀行法、票據法、公司法等相關法令，並介紹銀行實務之運作。主要內容包括銀行存款、票據交換、信用卡、放款等。 |
Objectives |
This course provides accounting principle of bank. It introduces the related laws and decrees of banking law, bill law, corporation law, and to introduce operation of real bank. The main course includes following topics: bank deposit, bills exchange, credit card, and loan money. |
| 教材 |
銀行會計 蕭振福著
中小企業財務人員 考試用書 黃素慧著 千華出版社 |
Teaching Materials |
Accounting of Bank
Small business finance and accounting -test bank |
| 成績評量方式 |
平時考30%
mid 20%
final 30%
中小企業財務人員考試 報名3% 及格 10%
出席7%
銀行會計與會計實務各佔一半 |
Grading |
test 30%
mid 20%
final 30%
Small business fnance Exam filling 3%
Pass 10%
Present 7% |
| 教師網頁 |
|
| 教學內容 |
2/3 基本銀行業務及會計處理
1/3 中小企業財務人員-會計實務 |
Syllabus |
2/3 basic Bank operation and accounting
1/3 small business finance and accounting linces |