| 當期課號 |
1312 |
Course Number |
1312 |
| 授課教師 |
游美 |
Instructor |
|
| 中文課名 |
商業會計法 |
Course Name |
Commercial Accounting Law |
| 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 |
了解法律如何規範財務會計資訊及會計從業人員承擔之法律責任. |
Objectives |
This course provides the opportunity for students to understand the law of accounting in Taiwan. |
| 教材 |
商業會計法-蕭子誼編著
智勝出版社 |
Teaching Materials |
Bussiness Entity Accounting Law by Tzy-Yih Hsiao
Published by BestWise Co.,Ltd |
| 成績評量方式 |
1. 考試成績(50%)＝期中考＋期末考＋小考
2. 平時成績(50%)＝學習態度+報告
3. 報告抄襲報告成績一律0分，考試作弊學
期總成績一律0分 |
Grading |
1. Exam (50%) + participation (50%) =
100%
2. Cheat in exam is strictly
prohibited. |
| 教師網頁 |
|
| 教學內容 |
第1章 緒論
第2章 商業會計事務處理相關規定
第3章 處理會計事務之人
第4章 原始憑證之法定處理程序
第5章 記帳憑証之法定處理程序
第6章 會計帳簿之設置與登載
第7章 資產負債入帳基礎
第8章 損益計算
第9章 財務報表之編製與承認
第10章 罰則 |
Syllabus |
Chapter 1 Introduction
Chapter 2 Business Accounting
Transaction Processing the
relevant provisions of
Chapter 3 of the people to deal with
accounting matters
Chapter 4 of the original certificate
of statutory procedures
Chapter 5 certificate of statutory
accounting procedures
Chapter 6 of the set of accounting
books and published
Chapter 7 of assets and liabilities
are recorded based on
Chapter 8 of the profit and loss
account
Chapter 9 of the preparation of
financial statements and
recognition of
Chapter10 Penalties |