| 當期課號 |
2339 |
Course Number |
2339 |
| 授課教師 |
余祖慰 |
Instructor |
YU,TSU WEI |
| 中文課名 |
初級會計學 |
Course Name |
Accounting Principles |
| 開課單位 |
老人服務事業管理系(四日)一B |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
介紹基本會計交易處理與財務報表編製，以作為日後研讀其他會計課程之基礎。 |
Objectives |
This is a fundamental course for students who major in accounting. This course introduces basic accounting concepts, how to deal with accounting transactions, and how to prepare financial statements. |
| 教材 |
會計學(華立 許江河著) |
Teaching Materials |
Accounting |
| 成績評量方式 |
平常成績 30％
期中考 30％
期末考 40％ |
Grading |
particpation30% medi-term test 30% final test 40% |
| 教師網頁 |
|
| 教學內容 |
ㄧ、會計基本概念
二、會計基本理論
三、會計科目與借貸法則
四、會計處理程序
五、存貨
六 投資
七 長期營業用資產
八 流動負債
九 長期負債
十 公司會計
十一 現金流量表 |
Syllabus |
Introduction to Accounting
Accounting Concepts
Accounts and the Rules of Debit and Credit
Accounting Process I—Journalizing, Posting and Preparation of a Trial-Balance
Accounting Process II—Adjusting, closing and Preparation of Financial Statements
Merchandising Operations
Merchandise Inventory
Internal Control and Cash |