| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| AB01006 | 會計學(二) | Accounting (II) | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程為財務會計領域之進階課程，針對已具初級會計學之學生深入講授財務會計之理論、觀念、方法及程序。本課程全面納入國際財務報導準則(IFRS)﹐內容包括：介紹財務報導觀念架構、主要財務報表編製、講解資產負債表中有關資產、負債、股東權益以及現金流量表與租賃會計等，修習本課程可使學生對IFRS有全面整體了解及運用之能力,亦有助於將來參加會計乙級、記帳士及公務人員高考等證照考試。 | |||
| 英文概述 English Description | This curriculum enters the step curriculum for the financial accounting. Intermediate accounting requires ever increasing knowledge and refinement of skills. Our goal is to achieve the most educational effective blend of concepts and practice relation to the current intermediate accounting body of knowledge. This course strives to provide the material needed to understand this subject area using IFRS. It may also be helpful to participate in accountant the license test and the government workers examination. | |||
| 核心能力指標 | 1.具備資訊與財金管理領域的專業知識並瞭解其在相關領域上的應用 8.養成終身學習的習慣與能力 | |||
備註：