| 當期課號 |
1024 |
Course Number |
1024 |
| 授課教師 |
李杏美 |
Instructor |
LEE,SHING MEI |
| 中文課名 |
會計學(一) |
Course Name |
Accounting(一) |
| 開課單位 |
財務金融系(四日)一A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
介紹會計資訊形成的過程，讓學生學習各種會計科目之處理方式，進而能編製完整且客觀的財務報表。 |
Objectives |
Introduce the basic ideas of accounting,accounting cycle and the new vision of accounting in ROC and USA to lead the students establish the basic abilities to learn further. |
| 教材 |
財務會計, 國際財務報導版本 ,2010(Donald E. Kieso,Jerry J. Weygandt,
Paul D. Kimmel) |
Teaching Materials |
FINANCIAL ACCOUNTING,IFRS Edition,2010
(Donald E. Kieso,Jerry J. Weygandt,
Paul D. Kimmel) |
| 成績評量方式 |
期中考:30%
期末考:30%
小考:10%
作業:15%
出席:15% |
Grading |
Midterm exam:30%
Final exam:30%
Quiz:10%
Homework:15%
Participation:15% |
| 教師網頁 |
|
| 教學內容 |
第一週~第八週
Chapter 1 會計現況
Chapter 2 紀錄程序
Chapter 3 帳務調整
Chapter 4 會計循環
Chapter 5 買賣業會計
第九週 期中考
第十週~第十七週
Chapter 6 存貨
Chapter 7 舞弊內部控制與現金
Chapter 8 應收款項
Chapter 9 廠房資產,天然資源,與無形資產
第十八週 期末考 |
Syllabus |
Week1~8
Chapter 1 Accounting in Action
Chapter 2 The Recording Process
Chapter 3 Adjusting the Accounts
Chapter 4 Completing the Accounting Cycle
Chapter 5 Accounting for Merchandising Operations
Week9 Midterm exam
Week10~17
Chapter 6 Inventories
Chapter 7 Fraud, Internal Control, and Cash
Chapter 8 Accounting for Receivables
Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
Week 18 Final exam |