課程大綱

課程資訊
學年期 Semester	1142	課程代碼 Course Code	IM3309301
課程名稱 Course Title	會計學 Accounting
學分數 Credits	3	選必修 Required/Elective	必修 /半學年
上課時間教室 Time/Location	R10(TR-409-2) RA(TR-409-2) RB(TR-409-2)
先修課程 Prerequisite(s)
授課教師 Lecturer	陳念平 Chen, Nien-Ping
專業核心能力 Core Professional Competencies

以下課程內容資料由授課教師提供
課程相關網址 Course Website	http://
課程宗旨 Objective of The Course	介紹基本會計學之入門知識，以及培養學生具備基本商業會計之能力，具體目標為：１．瞭解基本會計循環之運作，如入帳、過帳、調整、結帳等程序。２．具備基本財務報表之編製能力，如資產負債表、損益表等報表之編製。３．具備基本財務報表之分析能力，如流動性、獲利性等之評估。//The purpose of this course is to provide fundamental financial accounting concepts to beginning students. It introduces the recording, reporting, and analysis of business transactions; preparation of financial statements. Topics include the accounting cycle, accounting for assets, liabilities and stockholder’s equity, and analysis of financial statements.
課程大綱 Outline of Lectures	介紹基本會計學之入門知識，以及培養學生具備基本商業會計之能力，具體目標為：１．瞭解基本會計循環之運作，如入帳、過帳、調整、結帳等程序。２．具備基本財務報表之編製能力，如資產負債表、損益表等報表之編製。３．具備基本財務報表之分析能力，如流動性、獲利性等之評估。//The purpose of this course is to provide fundamental financial accounting concepts to beginning students. It introduces the recording, reporting, and analysis of business transactions; preparation of financial statements. Topics include the accounting cycle, accounting for assets, liabilities and stockholder’s equity, and analysis of financial statements.
教科書 Textbook
參考書目 References
修課學生須知 Notice of course enrollment
評量方式 Grading
備註說明 Note