| 課程名稱 |
(中文) 會計學(二) (英文) Accounting |
開課單位 | 事業經營學系 | ||
| 課程代碼 | B1222B | ||||
| 授課教師 | 吳啟絹 | ||||
| 學分數 | 3.0 | 必/選修 | 選修 | 開課年級 | 大一 |
| 先修科目或先備能力：大一同學的必修課程 | |||||
| 課程概述與目標：使同學們了解基本的會計概念及原則，資產、負債、業主權益、收益及費損等項目的會計處理，進而培養閱讀企業財務報表的能力。 | |||||
| 教科書 | 教科書: 李宗黎、林惠真著, 會計學(下) 參考書: 鄭丁旺著,會計學(下冊) |
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| 參考教材 | |||||
| 課程大綱 | 學生學習目標 | 單元學習活動 | 學習成效評量 | 備註 | ||
| 週 | 單元主題 | 內容綱要 | ||||
| 1 | 課程簡介及複習 | 1.本課程評分方式及上課注意事項之說明 2.本學期課程之簡介 |
了解本學期的課程內容 |
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107.2.21(三)開學 | |
| 2 | Introductin to notes receivable and notes payable | 1.Accounting for notes receivable 2.Accounting for notes payable |
了解應收(付)票據的會計處理 |
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| 3 | Appendix C: Time Value of Money | Appendix C: Time Value of Money | 了解複利和年金觀念的應用 |
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| 4 | Appendix C: Time Value of Money | Appendix C: Time Value of Money | 了解複利和年金觀念的應用 |
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| 5 | Reporting and Analyzing Liabilities | 1.Accounting for current liabilities 2.Accounting for bonds payable |
了解流動負債有關項目及應付公司債的會計處理 |
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| 6 | Reporting and Analyzing Liabilities | 1.Accounting for current liabilities 2.Accounting for bonds payable |
了解流動負債有關項目及應付公司債的會計處理 |
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| 7 | 期中考訂正 | 期中考訂正 | 訂正期中考卷，釐清錯誤觀念 |
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| 8 | 期中考試 | 期中考試 | 期中考試 |
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107.4.16~4.20 期中考 | |
| 9 | Financial Reporting Concepts | Introduction to assumptions and principles in financial reporting | 了解財務報導概念 |
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| 10 | Reporting and Analyzing Stockholders' Equity | I.Issuance of Common Stock 2.Accounting for Treasury Stock 3.Dividends 4.Retained Earnings |
了解股東權益有關項目的會計處理 |
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| 11 | Reporting and Analyzing Stockholders' Equity | I.Issuance of Common Stock 2.Accounting for Treasury Stock 3.Dividends 4.Retained Earnings |
了解股東權益有關項目的會計處理 |
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| 12 | Reporting and Analyzing Stockholders' Equity | I.Issuance of Common Stock 2.Accounting for Treasury Stock 3.Dividends 4.Retained Earnings |
了解股東權益有關項目的會計處理 |
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| 13 | 證券投資的會計處理 | 證券投資的會計處理 | 了解證券投資的會計處理 |
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| 14 | 證券投資的會計處理 | 證券投資的會計處理 | 了解證券投資的會計處理 |
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| 15 | 期末考 | 期末考 | 期末考 |
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107.6.19~6.22 期末考 | |
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教學要點概述： |