教學大綱與進度

課程基本資料：

學年期	課號	課程名稱	階段	學分	時數	修	教師	班級	人	撤	備註
111-2	317803	會計學	2	3.0	3	▲	徐慈蓮	經管一	66	0

教學大綱與進度：

教師姓名	徐慈蓮
Email	Tzulien.hsu@gmail.com
最後更新時間	2023-02-14 13:14:43
課程大綱	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.
課程進度	2/22 Chapter 7 Fraud, Internal Control, and Cash 3/1 Chapter 8 Accounting for Receivables 3/8 Chapter 9 Plant Assets, Natural Resources, and Intangible Assets 3/15 Chapter 9 Plant Assets, Natural Resources, and Intangible Assets 3/22 Chapter 10 Current Liabilities 3/29 Chapter 11 Non-Current Liabilities 4/12 Chapter 11 Non-Current Liabilities 4/19 Midterm Exam 4/26 Chapter 12 Corporations: Organization, Share Transactions, and Equity 5/3 Chapter 13 Investments 5/10 Chapter 13 Investments 5/17 Chapter 14 Statement of Cash Flows 5/24 Chapter 14 Statement of Cash Flows 5/31 Chapter 15 Financial Analysis: The Big Picture 6/7 Chapter 15 Financial Analysis: The Big Picture 6/14 Review 6/21 Final Exam
評量方式與標準	Class participation, assignments and quizzes: 40% Midterm exam: 30 % Final exam: 30%
使用教材、參考書目或其他	【遵守智慧財產權觀念，請使用正版教科書，不得使用非法影印教科書】 使用外文原文書：是 Financial Accounting with IFRS Wiley Custom Edition 4/e(TL) Weygandt;Kimmel;Kieso
課程諮詢管道	email：tzulien.hsu@gmail.com
課程對應SDGs指標
課程是否導入AI
備註	以學核遠距教學系統線上上課。