| 當期課號 |
3628 |
Course Number |
3628 |
| 授課教師 |
廖淑珠 |
Instructor |
LIAO,SHU CHU |
| 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(四進)一A |
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 |
吳嘉勳著，2010，會計學概要 初版，台北：華泰文化 |
Teaching Materials |
Accounting outline first edition,Wu Jiaxun(2010) |
| 成績評量方式 |
平時測驗 40%
期中測驗 20%
期末測驗 20%
學習態度 20% |
Grading |
Quiz 40%
Mid-term exam. 20%
Final exam. 20%
Learning attitude 20% |
| 教師網頁 |
|
| 教學內容 |
1.會計基本概念
2.交易之紀錄
3.調整及編表
4.買賣業會計
5.現金
6.應收帳款
7.存貨
8.固定資產
9.流動資產
10.長期負債
11.公司會計 |
Syllabus |
1.Accounting basic conception
2.Record of the trade
3.Adjust and compile forms
4.Accountant of buying and selling industry
5.Cash
6.Account receivable
7.Stock
8.Fixed assets
9.Current assets
10.Long-term debt
11.Company's accountant |