| 當期課號 |
3662 |
Course Number |
3662 |
| 授課教師 |
林倖雅 |
Instructor |
|
| 中文課名 |
會計學 |
Course Name |
Accounting |
| 開課單位 |
資訊管理系(四進)一A |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
在基本會計觀念下，學習如何正確地紀錄、彙整交易事項，並將財務資訊允當揭露、表達於相關財務報表，進而建立解決會計資訊問題的能力。 |
Objectives |
To learn the reporting issues, practices and problems of financial accounting information provided to investors, creditors and other users. |
| 教材 |
會計學/第四版，杜榮端等著，東華書局
會計學原理與應用/十一版，鄭丁旺等著 |
Teaching Materials |
Accounting/4E.
Accounting Principles and Applications 11E. |
| 成績評量方式 |
平時測驗 20%
期中測驗 30%
期末測驗 30%
平時成績 20% |
Grading |
Quizzes 20%
Mid-term exam. 30%
Final exam. 30%
Learning attitude and attendance 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.流動負債
10.長期負債
11.公司會計 |
Syllabus |
1.Accounting Concepts
2.Accounting Process I- Journalizing, Posting and Preparation of a Trial-Balance
3.Accounting Process II- Adjusting, Closing and Preparation of Financial Statements
4.Accounting for Merchandising Operations
5.Cash
6.Accounts Receivable
7.Inventory
8.Fixed Assets
9.Current Liabilities
10.Long-Term Liability
11.Companies-Share Capital |