基本素養 Basic Literacy

領導能力
學生應具備領導其他專長同仁解讀數據的才能
Leadership
Undergraduate students should develop leadership skills required of a person in a leading position
倫理及社會責任
學生需有自我學習的的意願及能力,並積極參與活動以擴大其社交網絡
Ethic & Social Responsibility
Undergraduate students should demonstrate ethical awareness in learning and in social networking
全球化視野
同學需適時的掌握現在國際間情勢的更替,並理解全球化的趨勢
Global Awareness
Undergraduate students should possess a global perspective and an awareness of the effects of globalization

核心能力 Competence

口頭溝通及表達能力
學生應具備基本的口語表達能力,能迅速的將事情完整地表達出來
Oral Communication/ Speaking
Undergraduate students should be able to communicate effectively in speaking.
寫作表達能力
學生應具備基本的寫作表達能力,能迅速的將事情完整地表達出來
Written Communication/Writing
Undergraduate students should be able to communicate effectively in writing.
創造及創新能力
同學需要有能力依據不同型態地問題及資料將所學做有效的及創新的整合以利問題的解決
Creativity and Innovation
Undergraduate students should be able to solve strategic problems with creative and innovative approaches
解決問題能力
同學需要有能力依據不同型態地問題及資料將所學做有效的及創新的整合以利問題的解決
Problem Solving
Undergraduate students should be able to solve strategic problems with creative and innovative approaches
分析及計算能力
同學需要有能力依據不同型態地問題及資料將所學做有效的及創新的整合以利問題的解決
Analytical & Computational Skills
Undergraduate students should be able to solve strategic problems with creative and innovative approaches
價值、技巧及專業度
學生能在其工作崗位上,貢獻其所學在統計分析上之專業知識,以冀望能取得在職場上對其統計專業的認同
Values, Skills & Professionalism
Undergraduate students should acquire the skills and values required of a true professional
專業能力
學生能在其工作崗位上,貢獻其所學在統計分析上之專業知識,以冀望能取得在職場上對其統計專業的認同
Technical Skills
Undergraduate students should acquire the skills and values required of a true professional
管理技巧
學生能在其工作崗位上,貢獻其所學在統計分析上之專業知識,以冀望能取得在職場上對其統計專業的認同
Management Skills
Undergraduate students should acquire the skills and values required of a true professional

課程概述 Course Description

課程內容包括:會計處理過程(簿記程序)、資產與負債的評價基準以及會計處理方法、資本會計的內容與處理以及公司法有關之規定、合併報表之編製、財務狀況變動表的編製,並且分析資金的來源與用途,並介紹財務報表之分析方法等。
The course content includes: accounting treatment process (bookkeeping procedures), assessment criteria of assets and liabilities and accounting treatment methods, content and treatment of capital accounting and relevant provisions of the company law, preparation of consolidated statements, preparation of statements of changes in financial position, and analysis The source and use of funds, and the analysis of financial statements.

課程學習目標 Course Objectives

  • 引導學生熟稔會計循環操作與國際會計財務報導編製準則觀念
  • 透過完整的課堂練習與課後作業培訓優秀會計實務人才
  • 訓練學生兼具會計處理與財報分析的理財規劃洞悉能力
  • 課程進度 Progress Description

    進度說明 Progress Description
    1Introduction, ACCOUNTING CYCLE
    2Chapter 1 Accounting in Action
    3Chapter 2 The Recording Process
    4Chapter 2 The Recording Process
    5Chapter 3 Adjusting the Accounts
    6Chapter 3 Adjusting the Accounts
    7Chapter 4 Completing the Accounting Cycle
    8Chapter 4 Completing the Accounting Cycle
    9Mid-term exam(CH1~CH4)
    10Chapter 5 Accounting for Merchandise Operations
    11Chapter 5 & Chapter 6
    12Chapter 6 Inventories
    13Chapter 7 Fraud, Internal Control, and Cash
    14Chapter 7 & Chapter 8
    15Chapter 8 Accounting for Receivables
    16Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
    17Chapter 9 Plant Assets, Natural Resources, and Intangible Assets
    18Final exam(CH5~CH9)
     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.

    課程是否與永續發展目標相關調查
    Survey of the conntent relevant to SDGs

    本課程與SDGs相關項目如下:
    This course is relevant to these items of SDGs as following:
    • 教育品質 (Quality Education)

    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
    3.本課程是否可歸認為學術倫理課程? 否
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics? No
    4.本課程是否屬進入社區實踐課程? 否
    Is this course recognized as a Community engagement and Service learning course? Which community will be engaged? No