基本素養 Basic Literacy
□ 文化傳承
Cultural Heritage
□ 歷史意識
Historical Consciousness
□ 藝術涵養
Aesthetic Literacy
□ 公民素養
Civic Concern
□ 國際視野
Global Vision
□ 生命關懷
Life Concerns
核心能力 Competence
□ 語文欣賞及運用能力
Language and Literature Appreciation and Application
□ 慎思明辨能力
Critcal Thinking Ability
■ 跨領域能力
Interdisciplinary Knowledge
□ 社會變遷因應能力
Adapt to Social Change
■ 生活實踐能力
Life Practice
□ 創新與領導能力
Innovative and Leadership Abilities
課程概述 Course Description
1. Accounting in Action 會計基本概念 2. The Recording Process會計處理程序記錄與試算 3. Adjusting the Accounts期末的會計處理程序 4. Completion of the Accounting Cycle 會計循環之完成 5. Accounting for Merchandising Operation 零售業會計應用 6. Inventories 存貨之會計處理 7. Accounting for Receivables 應收款項之會計處理 8. Plant Assets, Natural Resources, and Intangible Assets 資產之分類與會計處理 9. Accounting for Liabilities負債之會計處理 10. Corporations 股份有限公司 11. Financial Statement Analysis 財務報表分析課程學習目標 Course Objectives
讓學生對基礎會計能有充分的了解，並應用於生活中，及學習使用財務報表分析。The objective of this class is to teach the students basic accounting knowledge in order to make them possess the ability to understand and use the financial statements for their future investment plans.
課程進度 Progress Description
| 進度說明 Progress Description | |
|---|---|
| 1 | 1.Accounting in Action 會計基本概念 |
| 2 | 2. The Recording Process會計處理程序記錄與試算 |
| 3 | 3. Adjusting the Accounts期末的會計處理程序 |
| 4 | 4. Completion of the Accounting Cycle 會計循環之完成 |
| 5 | 5. Accounting for Merchandising Operation 零售業會計應用 |
| 6 | 6. Inventories 存貨之會計處理 |
| 7 | 6. Inventories 存貨之會計處理 |
| 8 | 7. Accounting for Receivables 應收款項之會計處理 |
| 9 | Exams Mid-term 期中考 |
| 10 | 7. Accounting for Receivables 應收款項之會計處理 |
| 11 | 8. Plant Assets, Natural Resources, and Intangible Assets 資產之分類與會計處理 |
| 12 | 8. Plant Assets, Natural Resources, and Intangible Assets 資產之分類與會計處理 |
| 13 | 9. Accounting for Liabilities負債之會計處理 |
| 14 | 9. Accounting for Liabilities負債之會計處理 |
| 15 | 10. Corporations 股份有限公司 |
| 16 | 11. Financial Statement Analysis 財務報表分析 |
| 17 | 11. Financial Statement Analysis 財務報表分析 |
| 18 | Exams Final 期末考 |
以上每週進度教師可依上課情況做適度調整。The schedule may be subject to change.
課程學習融入下列議題或具有下列內涵的程度
Immersing the Following Issues or Contents
| 議題或內容 Issues or Contents | 關聯性 Correlation |
|---|---|
| 觀光旅遊產業 Tourism | 無相關 No correlation |
| 綠色能源產業 Green Energy Industry | 無相關 No correlation |
| 文創產業 Cultural and creative Industry | 無相關 No correlation |
| 環境保護 Environmental Protection | 無相關 No correlation |
| 人權教育 Human Rights Education | 無相關 No correlation |
| 服務學習 Service Learning | 無相關 No correlation |
| 性別平等 Gender Equity | 無相關 No correlation |
| 法治教育 Law-Related Education | 無相關 No correlation |
| 工作實務取向 Pragmatic Orientation | 無相關 No correlation |
| 生命教育 Life Education | 無相關 No correlation |
| 智慧財產權 Intellectual Property | 無相關 No correlation |
| 環境安全 Environmental Safety | 無相關 No correlation |
| 健康醫療照護產業 Health,Medical Treatment, Nursing Industry | 無相關 No correlation |
| 精緻農業產業 Advanced Agriculture | 無相關 No correlation |
| 生物科技產業 Biotechnology Industry | 無相關 No correlation |
| 學術研究取向 Academic Orientation | 間接相關 Indirect correlation |
有關課程其他調查 Other Surveys of Courses
1.本課程是否規劃業界教師參與教學或演講? 否Is there any industry specialist invited in this course? How many times? No
2.本課程是否規劃含校外實習(並非參訪)? 否
Are there any internships involved in the course? How many hours? No