| 當期課號 |
1281 |
Course Number |
1281 |
| 授課教師 |
李秋燕 |
Instructor |
LEE,CHIOU YANN |
| 中文課名 |
初級會計學 |
Course Name |
Accounting Principles |
| 開課單位 |
會計系(四日)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 |
Principles of Accounting, 賴炎卿編譯，東華書局發行
會計學理論與應用，林蕙真著 華泰書局發行 |
Teaching Materials |
Accounting Principle by Wild |
| 成績評量方式 |
test 40%
Mid-Term 30%
Final 30%
英文出題英文作答
中文出中文或英文作答均可 |
Grading |
test 40%
Mid-Term 30%
Final 30% |
| 教師網頁 |
|
| 教學內容 |
介紹有關應收款項.固定資產.流動負債.長期負債.公司會計之會計處理,及現金流量表之編製. |
Syllabus |
This course introduces how to deal with accounting transactions about receivables, fixed assets, liabilities, corporate accounting, and how to prepare the statement of cash flow. |