基本素養 Basic Literacy

文化傳承
Culture transition
歷史意識
Historical consciousness
藝術涵養
Artistic literacy
公民素養
Civil literacy
社會關懷
Social concern
經世濟民
Benefit people and the society
國際視野
International Perspective

核心能力 Competence

鞏固系定基礎知識
Consolidate fundamental knowledge in economics
獲得跨領域的多樣化知識
Acquire diversified knowledge from interdisciplinary fields
熟悉經濟分析工具
Be familiar with tools for economic analysis
擴展經濟應用
Expand economic applications
語文與溝通能力
Language proficiency and communication ability
創新與領導能力
Innovative and Leadership Abilities

課程概述 Course Description

會計為商業之語言,透過企業之財務報表可得知其營業結果及財務狀況;不論是外部人員(投資人、債務人、政府)要決定是否投資於該企業,或是該企業管理人員要瞭解營運狀況以評估績效或進行下一步之改善行動,會計人員所編出之財務報表都扮演著不容忽視之重要角色。 本課程主要包括五個主題:會計的基本架構、資產、負債、公司組織和會計資訊的分析。財務會計的目的,主要是提供有關企業財務狀況的資料給企業外部人士而非企業管理人。所以,本課程主要著重於製作和理解各種財務報表(包括資產負債表、損益表、股東權益變動表和現金流量表)。
Accounting is the language of the business. An enterprise can know its business result and financial position through the finance statement of the business. This course includes five main topics: the basic structure, property, liabilities of the firm, analyses of the company-organization, and accounting information. The purpose of the financial accounting is primarily to provide the data concerning enterprise’s financial standing to the exterior personage rather than business enterprise administrator. Therefore, this course will focus on preparing and understanding the finance statements (including the balance sheet, income statement, shareholder rights change form and cash discharge form).

課程學習目標 Course Objectives

  • 課程進度 Course Outline

    週次 Week進度說明 Progress Description
    1Course Introduction and Ch.1 Accounting in Action
    2Ch.1 Accounting in Action
    3Ch.2 The Recording Process
    4Ch.2 Analyzing and Recording Transactions
    5Ch.3 Adjusting the Accounts
    6Ch.3 Adjusting the Accounts
    7Ch.4 Completing the Accounting Cycle
    8Ch.4 Completing the Accounting Cycle
    9Mid-Term Exam(Ch 1~4)
    10Ch.5 Accounting for Merchandising Operations.
    11Ch.5 Accounting for Merchandising Operations.
    12Ch.6 Inventories.
    13Ch.6 Inventories.
    14Ch.7 Fraud, Internal Control, and Cash
    15Ch.7 Fraud, Internal Control, and Cash
    16project presentation
    17project presentation
    18Final Exam (Ch 5~7)
     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.

    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.本課程是否規劃內含校外實習 (並非參訪)? 否
    Is there any in (out of) school practicum involved in this course? How many hours? No