課程資料

發展願景

傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.

辦學宗旨

秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.

校教育目標
校基本素養
校核心能力

院教育目標

培養厚實的基礎法律人才
實理論與實務並重
增強就業競爭力
強化優質多元的專業法律人才教育
建立宏觀之國際化視野
養成明辨是非善惡能力及重視職業倫理之法律人

院核心能力

具備專業知識與實務運用的能力
具備國際視野及協調溝通能力
具備明辨是非獨立判斷能力
具備高度專業倫理觀

系教育目標

培育司法專業人才
培育法制公務人才
培育企業法律人才
培育國際法律事務人才
養成法律專業倫理

系核心能力

刑事案件處理能力
民事案件處理能力
行政法律案件處理能力
公務員法制運作能力
商務法律案件處理能力
國際法律事務處理能力
法律專業倫理遵守能力

課程目標

一 、建立獨立思考及財報分析與理解的能力。 二、培養企業及會計之倫理誠信文化素養能力。 三、注重會計專業商法知能與敬業精神能力。

課程概述

會計學為商業課程之基礎以及商業界成功之要。本課程之主要目標將傳授基本會計觀念原理以及財務報表分析能力及技術予非主修會計之學生。會計學之定義與功能將特別加以強調。本課程亦將使學生有能力瞭解並分辨企業組織型態，尤其公司組織之財務報表將會特別解析。並期學生修完本課程後能看懂財務報表並具有分析詮釋能力。 The accounting course is the foundation of business curriculum and the key of success in the business world. The main aims of this course is to deliver basic accounting concepts and principles and with abilities and skills of financial statement analysis for non-accounting major students. The definition and function of accounting will be emphasized. Students will be able to distinguish and understand business types. Especially, the financial statements of corporations will be examined in detail. Hopefully, students can understand financial statements and accounting elements and with abilities of analysis and interpretation after this course.

授課內容

會計是「商業之母」，其主要目因為會計乃是提供管理當局進行企業經營決策的重要依據，其最終目的在於提昇經營效率防止企業危機與倒閉。所以學習會計是非常重要的，也是大學商管學院必修的重要基礎學科。讓學生對的會計學基礎有深入的瞭解，內容包括整個會計循環：1.從交易分錄；2.過帳；3.調整與結帳；4.試算表、工作底稿；5.財務報表的編製等，徹底的學習與熟悉；以為日後1.至企業(包括觀光與休閒產業)工作；2.學習會計學(二)、會計學(三)、成本與管理會計學、會計報表分析等作準備；3.為記帳士考試、會計師考試、高普考試奠定基礎；4..研究所考試；5.高普考試、其他就業考試奠定基礎。
This subject helps students fully comprehend the concepts and principles of fundamental accounting and build a solid foundation for future study of “Intermediate Accounting”, “Advanced Accounting” and “Cost Accounting”. The subject covers the entry journalizing, the posting and the accounting cycle of financial statement preparation.
Accounting vocabulary
accounting
accounting cycle
accounting information system
accrued expenses payable
accumulated depreciation
accounts receivable
accounts payable
amortization expense
assets
income statement
balance sheet
retained earnings statement.
statement of cash flows
intangible assets
patents
goodwill
operating activities
investing activities
financing activities
long-term liability
stockholders' equity
The Financial Accounting Standards Board (FASB)
generally accepted accounting principles（GAAP）
The Securities and Exchange Commission (SEC)
a certified public accountant (CPA)
not-for-profit（NPO） accounting
long-term liabilities
bonds payable
premium on bonds payable
proprietorships
partnerships
corporations
paid-in capital in excess of par- common stock
paid-in capital in excess of par- preferred stock
auditing
tax accounting
bookkeeping
private accountants
government accounting
cost accounting
management accounting
cash dividends
non-current asset
liability
cash
fixed assets
Land
financing activities
bonds payable
common stock
treasury stock
land improvements
accumulated depletion
capital expenditures
taxes payable
sales revenues
cost of goods sold
inventory
Operating expenses
prepaid expenses
accrued expenses payable
cash payments for operating expenses.
prepaid rents
deferred income tax assets
depreciation expense
income tax expense
plant assets.
stock dividends.
prepaid insurance
net income.
inventory
gain on sale of equipment
amortization expense
depletion expense
allowance for uncollectible accounts
allowance for reduction of inventory to market
equipment
retained earnings
long-term investment
Net Income
cash sales
credit balances.
additional paid-in capital
unrealized loss on market value decline of long-term equity investments
cumulative translation adjustment
debit balances.
salaries payable
salary expense
income taxes payable
cost principle
the accounting equation
extraordinary gain or loss
cumulative effect of changes in accounting principles
assets
liabilities
owner’s equity
cash in transit
notes receivable

會計學專有名詞
accounting會計
accounting cycle會計循環
accounting information system會計資訊系統
accrued expenses payable應計應付費用
accumulated depreciation累計折舊
accounts receivable應收帳款
accounts payable應付帳款
amortization expense攤銷費用
assets資產
income statement損益表
balance sheet資產負債表
retained earnings statement保留盈餘表
statement of cash flows現金流量表
intangible assets無形資產
patents專利
goodwill商譽
operating activities 營業活動
investing activities投資活動
financing activities 融資活動
long-term liability長期負債
stockholders' equity股東權益
The Financial Accounting Standards Board (FASB)財會準則委員會
generally accepted accounting principles（GAAP）一般公認會計原則
The Securities and Exchange Commission (SEC)證管會
a certified public accountant (CPA) 會計師
not-for-profit（NPO） accounting非營利事業會計
long-term liabilities長期負債
bonds payable應付公司債
premium on bonds payable應付公司債溢價
proprietorships獨資
partnerships合夥
corporations公司
paid-in capital in excess of par- common stock普通股股票溢價
paid-in capital in excess of par- preferred stock特別股股票溢價
auditing審計
tax accounting稅務會計
bookkeeping簿記
private accountants記帳業者
government accounting政府會計
cost accounting 成本會計
management accounting管理會計
cash dividends現金股利
non-current asset非流動資產
liability負債
cash 現金
fixed assets固定資產
Land土地
financing activities 融資活動
bonds payable應付公司債
common stock普通股
treasury stock庫藏股
land improvements土地改良物
accumulated depletion累積折舊
capital expenditures資本支出
taxes payable應付所得稅
sales revenues 銷貨收入
cost of goods sold 銷貨成本
inventory存貨
Operating expenses 營業費用
prepaid expenses預付費用  
cash payments for operating expenses現金支付營業費用
prepaid rents預付租金
deferred income tax assets遞延所得稅資產
depreciation expense折舊費用
income tax expense所得稅費用
plant assets固定資產
stock dividends股票股利
prepaid insurance預付保險費
net income淨利
inventory 存貨
gain on sale of equipment出售設備利益
amortization expense攤銷費用
depletion expense折舊費用
allowance for uncollectible accounts備抵呆帳
allowance for reduction of inventory to market備抵存貨跌價損失
equipment設備
retained earnings保留盈餘
long-term investment長期投資
Net Income淨利
cash sales現銷
credit balances貸餘
additional paid-in capital資本公積
unrealized loss on market value decline of long-term equity investments長期股權投資未實現跌價損失
accumulated profit or loss累積盈虧
debit balances借餘
salary  payable應付薪資
salary expense薪資費用
deferred income tax liabilities遞延所得稅負債
cost principle成本原則
the accounting equation 會計恆等式
extraordinary gain or loss非常損益
cumulative effect of changes in accounting principles會計累計影響數
assets資產
liabilities負債
owner’s equity業主權益
cash in transit在途存款
Cost accounting成本會計
Management Accounting管理會計
Direct materials直接材料
Direct labor直接人工
Factory overhead製造費用
balanced scorecard平衡計分卡
Environmental Management Accounting環境管理會計
Responsibility cost control system責任成本控制系統
activity-based costing作業基礎成本制
activity-based Management作業基礎管理
prime cost主要成本
conversion cost加工成本
Direct costs直接成本
Indirect costs漸接成本
Fixed costs固定成本
Actual cost實際成本

授課方式

講授、討論、互動溝通、練習
講授、分組報告、討論、遠距教學**
Lectures, group presentation, and discussion.
**如因新冠肺炎防疫因素無法到校上課，請以email: qq1011108@gmail.com和教授聯繫上課及評分方式，謝謝！

評量方式

上課用書

（師生應遵守智慧財產權及不得非法影印）
會計學概要，2017最新4版，林嘉勳著，(華泰文化 Tel.:2341-6892)。

英文期刊（依學校要求列出，提供學生自行參考選讀）
1. Thomas Jeanjean, “The Effect of IFRS Adoption, Investor Protection and Earnings Quality: Some Reflections,” The International Journal of Accounting, 47 (2012) 356–362.
2. Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan, A.K.M. Waresul Karim, “The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World,” The International Journal of Accounting, 47 (2012) 363–368.

參考書目

（師生應遵守智慧財產權及不得非法影印）
鄭丁旺等，會計學原理，十版，自行出版，2015。
林蕙真，初級會計學，證業出版，2015。

英文期刊（依學校要求列出，提供學生自行參考選讀）
1. Thomas Jeanjean, “The Effect of IFRS Adoption, Investor Protection and Earnings Quality: Some Reflections,” The International Journal of Accounting, 47 (2012) 356–362.
2. Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan, A.K.M. Waresul Karim, “The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World,” The International Journal of Accounting, 47 (2012) 363–368.

其他備註

1.上課出席2.認真學習3.課後複習

課程需求

要報告

輔導時間

• 星期二 09:00-10:00 12:00-13:00
• 星期三 09:00-10:00 12:00-13:00
• 星期四 10:00-13:00
• 星期五 08:00-09:00

教師聯絡資訊

Email：chi58882000@yahoo.com.tw
分機：35533

課程進度

1. 會計學概念

2. 交易與分錄

3. 交易與分錄

4. 過帳

5. 過帳

6. 會計循環

7. 會計循環

8. 商業營運

9. 期中考

10. 存貨

11. 存貨

12. 買賣業會計

13. 現金

14. 應收款項

15. 固定資產

16. 應付公司債

17. 股東權益

18. 期末考