致理科技大學
106
學年度第
2
學期課程教學計畫表
授課科目名稱
會計學(下)
授課教師
王麗惠
課程時程
單學期-下學期
學分數
3.00
上課時數
3
開課系科
財務金融系
課程性質
必修
開課學制
夜四技
開課班級
夜金一A
開課教室
仁愛大樓 B15 一般教室
(座位表查詢)
輔導時間
(每週4小時)
每週 (一) A05 - 12:20~13:10
每週 (一) A06 - 13:20~14:10
每週 (一) A07 - 14:20~15:10
每週 (四) A05 - 12:20~13:10
週別
主題與內容
週別
主題與內容
1
(含教育倫理主題)應收帳款---種類
10
不動產、廠房及設備-----處份
2
應收帳款---會計處理
11
公司會計---股份發行與庫藏股
3
應收票據---會計處理
12
公司會計---保留盈餘與每股盈餘
4
存貨---成本決定
13
負債
5
存貨---成本與靜變現價值孰低法
14
投資
6
存貨---估計方法
15
現金流量表
7
不動產、廠房及設備-----性質與取得成笨
16
財務報表分析
8
不動產、廠房及設備-----續後評價與減損
17
畢業班期末考週
9
期中考週
18
期末考週
教材/課本
新陸書局
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
是-無形資產鑑價師
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(下)
授課教師:
王麗惠
課程簡介(以100至200字為原則):
使學生對會計記帳的方法、帳簿組織、整個會計處理程序及買賣業會計有所瞭解。接著就分就現金、應收款項、存貨及固定資產詳加介紹。另就一般公認會計原則、負債、合夥及公司會計及長期負債等加以討論。 以會計專業實務及會計資訊系統設計與應用之人才培育為重心。強調會計專業、資訊系統與應用、稅務專業知識之傳授,輔以財務金融、外語能力及兩岸會計等專業之灌輸與訓練,使同學藉由會計培養工商業社會所需的能力,並協助同學取得會計證照。
Course Title:
Accounting (2)
Instructor:
Brief Introduction of Course Contents:
FOB SHIPPING POINT, credit term , contra-revenue account, periodic system ,FIFO,LIFO,lower-of-cost-or-net realizable value,net realizable value, cycles ,periodiFinancial Accounting, speaks to anyone in an introductory financial accounting course, because 80% of those students will not be accounting majors. For this reason, Financial Accounting, concentrates intentionally on the business of business-how accounting contributes to effective management while emphasizing the most important accounting procedures. This course contents following section: Opens with a section that defines “business” and describes common types of businesses and their strategies, value chains, and stakeholders. It also includes a section on business ethics. Begins with discussion of the accounting cycle. Then it introduces the worksheet as on optional tool for collecting accounting data from a company’s record. Some of the end-of-chapter materials identify the worksheet as on optional requirement. Includes an illustration of the revenue and collection cycle in a computerized accounting system using QuickBooks. Introduces merchandising with an income statement that shows the effects of purchases on the cost of goods sold. Sales transactions are illustrated next, followed by purchases transactions and the special topics of transportation costs, sales taxes, and trade discounts. Introduces the concept of inventory cost flows without reference to the perpetual or periodic systems. The journal entries in a perpetual system are presented alongside the inventory subsidiary ledger to illustrate the FIFO and LIFO flow of costs. Includes a discussion of classifying the costs of fixed assets and accounting for donated assets. It continues with sections on stages of acquiring fixed assets and the impairment of goodwill. Includes a section on reporting the current portion of long-term debt and an expanded discussion of 401k plans. Discuses organization costs as expenses. The chapter also includes a comprehensive illustration of reporting stockholders’ equity. Describes and illustrates the accounting treatment of equity transactions for partnerships and limited liability corporations.c invertory system
課程專業英文關鍵字:
FOB SHIPPING POINT, credit term , contra-revenue account, periodic system ,FIFO,LIFO,lower-of-cost-or-net realizable value,net realizable value, cycles ,periodic invertory system
若有課程內容或排課問題,請洽課務組 日(02)2257-6167#1296、夜(02)2257-6167#1206
若有無法帳號密碼無法登入等問題或系統操作問題,請洽管理資訊組 (02)2257-6167#1286
若有點名系統相關問題,請洽 日生輔組(02)2257-6167#1213、夜學務組(02)2257-6167#1207