Course Syllabus

Course Information：

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Spring Semester Year 2026	355746	Accounting	2	3.0	3	▲	Lin Feng Yi Alan Chang	4BM1	72	0

Course Plan：

Instructor	Alan Chang
Email	chychang@gmail.com
Last Updated	2025-12-17 16:34:32
Course Objective	介紹會計學之基本觀念， 會計循環 - 包括分錄、過帳、試算、結算及財務報表之編製。逐一說明財務報表各個項目，最後並介紹財務報表之分析。修畢本課程之後能瞭解會計學之基本原理，會計資料處理及財務報表產生之整個過程，以及簡單之財務報表分析技術，並為未來之企業及財務相關課程打下良好基礎。 This course introduces the basic concepts of accounting. All the necessary processes are included as well the financial report analysis. After being taking this course, the student can understand the accounting concepts, accounting data process, generation of accounting report and techniques for analyzing the financial report.
Course Schedule	1.課程簡介 2.不動產廠房及設備(1) 3.不動產廠房及設備(2) 4.無形資產及天然資源 5.投資性不動產 6.長期性投資(1) 7.長期性投資(2) 8.流動負債 9.期中考試 10.非流動負債(1) 11.非流動負債(2) 12非流動負債(3) 13.權益-普通股及特別股 14.每股盈餘 15.現金流量表(1) 16.現金流量表(2) 17.財務報表分析 18.期末考試
Evaluation and grading policy	期中考試30% 期末考試40% 平時成績30%
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:No 會計學概要第6版 吳嘉著 華泰書局出版
The access to curricular consultation	電子郵件信箱：chychang@gmail.com
Expanding teaching and resources
The course corresponds to the SDGs	SDG1：消除貧窮（No Poverty） SDG4：優質教育（Quality Education）
Does the course incorporate AI	● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
Note