致理科技大學
106
學年度第
1
學期課程教學計畫表
授課科目名稱
會計學
授課教師
林祥惠
課程時程
單學期-上學期
學分數
3.00
上課時數
3
開課系科
會計資訊系
課程性質
必修
開課學制
日四技
開課班級
會資一B
開課教室
和平大樓 D22 一般教室
(座位表查詢)
輔導時間
(每週4小時)
每週 (一) A04 - 11:20~12:10
每週 (二) A05 - 12:20~13:10
每週 (四) A06 - 13:20~14:10
每週 (五) A06 - 13:20~14:10
週別
主題與內容
週別
主題與內容
1
Ch1 Accounting in Action
10
Ch9 Plant Assets, Natural Resources, and Intangile Assets
2
Ch2 The Recording Process
11
Ch10 Liabilities
3
Ch3 Adjusting the Accounts
12
Ch11 Share Transactions, Dividends, and Retained Earnings
4
Ch4 Dcompleting the Accounting Cycle
13
Ch12 Investments
5
Ch5 Inventories
14
Ch13 Statement of Cash Flows
6
Ch6 Inventories
15
Ch13 Statement of Cash Flows
7
Ch7 Fraud, Internal Control, and Cash
16
Ch14 Financial Statement Analysis
8
Ch8 Accounting for Receivables
17
Ch14 Financial Statement Analysis
9
期中考週
18
期末考週
教材/課本
Financial Accounting - IFRS
敬請老師提醒同學遵守智慧財產權觀念,不得不法影印教科書!
授課方式
課堂教學
是否為全外語教學
否
輔導證照
否
輔導競賽
否
業師協同教學
無
是否為創新創業課程
否
是否為SDGs永續課程
否
成績比率
平時:
%
期中:
%
期末:
%
備註一
如因疫情臨時停課,線上同步教學網址:
備註二
聯絡方式
研究室位置:
研究(辦公)室電話:(02)2257-6167 轉
E-Mail:
課程名稱:
會計學
授課教師:
林祥惠
課程簡介(以100至200字為原則):
本課程旨在探討企業會計事項之辨認、衡量、記錄、分類、彙總、揭露及編製財務報表之理論與實務處理程序,期使學生深入瞭解會計資訊系統整體性之運作,並能應用會計資訊以為企業診斷、企業評價及營運、融資、投資決策之分析與規劃。隨著經濟的發展,知識創新的加速,企業競爭的激烈,對會計資訊的需求將日益增加,而會計資訊的功能也將更加發揮。將探討財務會計如何提供有用的資訊,給參與經濟活動的各類人員,以幫助其最佳決策,並使社會有限的經濟資源,得以做最有效的分配。
Course Title:
Accounting
Instructor:
Brief Introduction of Course Contents:
Accounting Principle recognizes that a majority of the students who take the financial accounting course are business and management majors who will read,analyze,and interpret financial statements throughout their careers. We feel that the fundamental purpose of accounting is to provide information for decision making and while not neglecting topics important for accounting majors, our mission is for all students to become intelligent users of financial statements and to understand that financial information,when interpreted and analyzed,will be useful to them in making critical business decisions throughout their careers. Accounting Principle for students with no previous training in accounting or business. This textbook is intended for use at both the undergraduate and graduate level. It has proven successful in a traditional one-quarter or one-semester course and has been used equally well in a two-quarter course in accounting.
課程專業英文關鍵字:
Accounting,accounting Cycle,Adjusting,Inventory,Internal Control ,Accounting Receivable, Cash , Accounting Payable, Current Assets, Current Liabiality, Retain Earnings, Common stock, Journal ,Allowance for doubtful accounts, Bas Debt Expense, operating expense, Sales, Cost of Good sold, Net Income, Revenue.
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