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
11.Accounting in Action 會計基本概念
22. The Recording Process會計處理程序記錄與試算
33. Adjusting the Accounts期末的會計處理程序
44. Completion of the Accounting Cycle 會計循環之完成
55. Accounting for Merchandising Operation 零售業會計應用
66. Inventories 存貨之會計處理
76. Inventories 存貨之會計處理
87. Accounting for Receivables 應收款項之會計處理
9Exams Mid-term 期中考
107. Accounting for Receivables 應收款項之會計處理
118. Plant Assets, Natural Resources, and Intangible Assets 資產之分類與會計處理
128. Plant Assets, Natural Resources, and Intangible Assets 資產之分類與會計處理
139. Accounting for Liabilities負債之會計處理
149. Accounting for Liabilities負債之會計處理
1510. Corporations 股份有限公司
1611. Financial Statement Analysis 財務報表分析
1711. Financial Statement Analysis 財務報表分析
18Exams 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