| 當期課號 |
3006 |
Course Number |
3006 |
| 授課教師 |
李杏美 |
Instructor |
LEE,SHING MEI |
| 中文課名 |
會計學 |
Course Name |
Accounting |
| 開課單位 |
財務金融系(四進)一A |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 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 |
1.會計學新論(6/e)上冊,IFRS最新解析, 林蕙真等著
2.財務會計, 國際財務報導版本 ,2010(Donald E. Kieso,Jerry J. Weygandt,
Paul D. Kimmel) |
Teaching Materials |
1.會計學新論(6/e)Volumn 1, IFRS edition 林蕙真等著
2.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 會計之基本概念
Chapter 2 會計循環(一)期中會計作業程序
Chapter 3 會計循環(二)期末會計作業程序
Chapter 4 買賣業會計
Chapter 5 會計資訊系統
第九週 期中考
第十週~第十七週
Chapter 6 現金與銀行存款
Chapter 7 應收款項
Chapter 8 存貨
Chapter 9 廠房設備
Chapter 10遞耗資產與無形資產
第十八週 期末考 |
Syllabus |
Week1~8
Chapter 1 Accounting Overview
Chapter 2 Accounting Cycle(I)During the Accounting Period
Chapter 3 Accounting Cycle(II)at the end of the Accounting Period
Chapter 4 Accounting for Merchandising Operations
Chapter 5 Accounting Information System
Week9 Midterm exam
Week10~17
Chapter 6 Cash and Bank Deposit
Chapter 7 Accounting for Receivables
Chapter 8 Inventories
Chapter 9 Plant Assets
Chapter 10 Natural Resources, and Intangible Assets
Week 18 Final exam |