基本素養 Basic Literacy

倫理道德觀
學生應具備良好倫理道德觀
Ethic
Students should possess ethic.
國際觀
學生應具備良好的國際觀
Global Awareness
Students should possess a global perspective.
社會責任
學生應具備正確之社會責任觀
Social Responsibility
Students should possess socialresponsibility.

核心能力 Competence

口語表達/簡報能力
學生應具備良好之口語表達及簡報能力
Oral Communication/ Presentation
Students should be able to communicate effectively verbally and in presentation.
寫作能力
學生應具備良好之寫作能力
Written Communication
Students should be able to communicate effectively in writing.
創新能力
學生應具備創造及創新之能力
Creativity and Innovation
Students should demonstrate creativity and innovation skills.
解決問題能力
學生應具備解決問題之能力
Problem Solving Skills
Students should be able to solve strategic problems.
分析能力
學生應具備良好的分析能力
Analytical Skills
Students should demonstrate analytical skills.
領導能力
學生應具備良好領導能力
Leadership
Students should demonstrate leadership skills demanded of a person in authority.
批判能力
學生應具備良好的批判能力
Critical Thinking
Students should possess critical thinking skills.
專業技能
學生應具備良好的專業態度與技能
Values, Skills & Professionalism
Students should possess the necessary skills and values demanded of a true professional.
資訊科技能力
學生應具備資訊科技能力
Information Technology
Students should possess information technology skills.
管理能力
學生應具備良好的管理能力
Management Skills
Students should possess management skills.

課程概述 Course Description

介紹會計處理準則及基本財務報表分析
This course introduces the concepts of financial accounting and its underlying assumptions. The emphasis of the class is on using accounting information in the evaluation of business performance and risk. Throughout the course we will illustrate applications of accounting principles with real examples.

課程學習目標 Course Objectives

  • Accounting for Receivables.
  • Accounting for Plant Assets, Natural Resources, and Intangible Assets.
  • Accounting for liabilities and equity.
  • Accounting for debt and equity investments.
  • The Statement of Cash Flows and basic financial statement analysis.
  • 課程進度 Progress Description

    進度說明 Progress Description
    1Introduction& ch8 Accounting for Receivables
    2ch8 Accounting for Receivables
    3ch9 Plant Assets, Natural Resources, and Intangible Assets
    4ch9 Plant Assets, Natural Resources, and Intangible Assets
    5ch10 Current Liabilities
    6Quiz 1
    7ch11 Non-Current Liabilities
    8校際活動日
    9期中考 (ch8-11)
    10ch12 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
    11ch12 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
    12ch13 Investments
    13ch13 Investments
    14Quiz 2
    15ch14 Statement of Cash Flows
    16ch14 Statement of Cash Flows
    17ch15 Financial Statement Analysis: The Big Picture
    18期末考 (ch12-15)
     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?
    Is there any industry specialist invited in this course? How many times?
    2.本課程是否規劃含校外實習(並非參訪)?
    Are there any internships involved in the course? How many hours?
    3.本課程是否可歸認為學術倫理課程?
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics?
    4.本課程是否屬進入社區實踐課程?
    Is this course recognized as a Community engagement and Service learning course? Which community will be engaged?