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

介紹基本會計學知識及會計處理程序
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

  • 讓學生了解會計資料的形成,判斷及應用.
  • 使學生了解會計資訊,以協助釐定決策及控制經營活動.
  • 使學生了解基本會計觀念,以協助其使用相關會計資訊.
  • 課程進度 Progress Description

    進度說明 Progress Description
    1預備週
    2中秋節(放假)
    3課程介紹
    4Ch 1 Accounting in Action
    5Ch 2 The Recording Process
    6Ch 3 Adjusting the Accounts
    7Ch 3 Adjusting the Accounts
    8Ch 4 Completing the Accounting Cycle
    9Ch 4 Completing the Accounting Cycle
    10期中考試
    11Ch 5 Accounting for Merchandise Operations
    12Ch 5 Accounting for Merchandise Operations
    13Ch 6 Inventories
    14Ch 6 Inventories
    15Ch 7 Fraud, Internal Control, and Cash
    16Ch 7 Fraud, Internal Control, and Cash
    17Ch 8 Accounting for Receivables
    18期末考試
     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:
    • 健康與福祉 (Good health and Well Being)
    • 教育品質 (Quality Education)
    • 就業與經濟成長 (Decent work and Economic growth)
    • 責任消費與生產 (Responsible consumption and production)
    • 全球夥伴 (partnerships for goals)

    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? 是,含學術倫理課程 3 小時
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics? Yes, about 3 hours
    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

    教師上傳大綱內容
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    110上會計學_一_課程大綱.pdf