會計學(一)

1.介紹基礎會計帳務處理、揭露及管理應用,內容著重於會計概念及架構,透過課程講述提供學生基本會計知識,包括解說企業各種經營活動,使學生有機會學習以會計作業程序將這些活動轉換成會計報表。 2.教導學生財務報表的編製過程,包括損益表、資產負債表與保留盈餘表。 3.老師親身示範會計流程,提供會計實作,輔導同學瞭解會計實務的應用,建立學生基本會計知識並作為管理解決問題良好的基礎。 4.介紹企業流動資產(Current Assets)會計科目的揭露作業流程及其應用。 5.詳細闡述會計科目、習題講解與會計原理原則,輔助學生紮實學習。 1. This course Introduces basic accounting processing, disclosure and management applications. The contents focus on accounting concepts and frameworks. The course also provides students with basic accounting knowledge, including explanations of various business activities of enterprises, and provide students the opportunity to learn how to convert these activities into financial statements by these accounting procedures. 2. Teach students the process of preparing financial statements, including income statement, balance sheet (statement of financial condition) and retained earnings statement. 3. Teach students to understand the application of accounting practice, establish students' basic accounting knowledge and use it as a good foundation for solving management problems. 4. Introduce the concept and application of current assets. 5. Provide detailed explanations of accounting subjects, exercises and accounting principles, to assist students in solid learning.

無先修科目、本課程禁止衝堂選課 No prerequisites, this course is forbidden to choose other courses with the same course schedule.

課程以講授教材內容為主。若有課程實習助教,則輔以助教實習(包括作業講解) The course is mainly based on the content of teaching materials.

1. 學期作業、考試、評量 (1)學期作業、課堂參與、小考和出席率。 (2)期中考,考試期間嚴禁用手機及其他3C電子產品,請帶計算機。 (3)期末考,考試期間嚴禁用手機及其他3C電子產品,請帶計算機 2. 評分標準 a. 期中會考占總成績30% b. 期末考成績、課堂參與、小考和出席率,占總成績70% 。 Course requirements: 1. Quizs, homeworks, class participation 2. Mid-term exam (It is strictly forbidden to use mobile phones and other 3C electronic products during the test. Only calculator is permitted) 3. Final exam (It is strictly forbidden to use mobile phones and other 3C electronic products during the test. Only calculator is permitted) Grade criteria: 1. Mid-term exam (30%) 2. Quizs, homeworks, class participation, final exam (totally 70%)

• 一、會計處理 1. Accounting Processing
• 二、財務報表基本架構 Financial statement framework
• 三、存貨 (Inventory)
• 四、買賣業活動 Merchandising Business

Weygandt, Kimmel, Kieso, "Financial Accounting with International Financial Reporting Standards", 4th edition, John Wiley (滄海書局代理,2021年修訂版本) Weygandt, Kimmel, Kieso, "Financial Accounting with International Financial Reporting Standards", 4th edition (2021), John Wiley

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