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課程簡介 Course Introduction
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開課年度學期 Year / Term
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114 學年度 第 1 學期
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開課班級 Department
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經營與管理學系 經管一
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授課方式 Instructional Method
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課堂教學 、 中英文雙語授課
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課程電腦代號 Course Reference Number
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125007
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課程名稱(中文) Course Title(Chinese)
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初級會計學(一)
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課程名稱(英文) Course Title(English)
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Accounting I
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學分數/時數 Credit Hours
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3 /
3
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必(選)修 Requirement / Elective Course
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必修
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授課老師 Instructor
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林櫻蓮
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助教 Teaching Assistant
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王羿龍
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上課時間 Meeting Time
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星期一，節次8、9、A
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上課教室 Classroom
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ZA206
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Office Hours
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| 獲獎及補助情形 Awards and Grants |
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| 聯合國永續發展目標 (SDGs跨域類別) Sustainable Development Goals, SDGs |
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SDGs 04.
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優質教育：確保有教無類、公平以及高品質的教育，及提倡終身學習
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課程目標 Learning Objectives
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The objective of this course is to provide students with the foundation in basic accounting theories and concepts. Students will learn to apply key principles and standards, such as Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), and gain hands-on experience of the entire accounting process. This includes analysing transactions, preparing journal entries, bookkeeping, making trial balance adjustments and preparing financial statements.
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先修 ( 前置 ) 課程 Prerequisite
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None
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| 彈性教學規劃 Flexible Teaching/Planning Schedules |
| ＊本課程實施16+2週彈性教學方案，其中第17、18週之彈性規劃如下： |
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線上教學/討論
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自主學習
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課程大綱 Course Syllabus
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| 週次 Week |
課程單元大綱 Unit |
教學方式 Instructional Method/Style/Teaching Style |
參考資料或相關作業 References or Related Materials |
評量方式 Grading |
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1
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Introduction & Ch.1 Business Decisions and Financial Accounting
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Lecture
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2
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Ch.1 Business Decisions and Financial Accounting
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Lecture
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Quiz
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3
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Ch.2 The Balance Sheet
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Lecture
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4
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Holiday
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5
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Holiday
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6
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Ch.2 The Balance Sheet
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Lecture
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Quiz
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7
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Ch.3 The Income Statement
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Lecture
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8
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Ch.3 The Income Statement
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Leture
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Quiz
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9
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Midterm exam.
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10
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Ch.4 Adjustments, Financial Statements, and Financial Results
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Lecture
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11
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Ch.4 Adjustments, Financial Statements, and Financial Results
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Lecture
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Quiz
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12
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Ch.5 Fraud, Internal Control, and Cash
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Lecture
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13
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Ch.5 Fraud, Internal Control, and Cash
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Lecture
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Quiz
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14
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Ch.6 Merchandising Operations and the Multistep Income Statement
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Lecture
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15
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Ch.6 Merchandising Operations and the Multistep Income Statement
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Lecture
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Quiz
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16
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Final exam
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17
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Sef-study, online teaching/discussion
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Assignment.
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18
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Sef-study, online teaching/discussion
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Assignment.
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單一課程對應校能力指標程度 The Degree to Which Single Course Corresponds to School Competence
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| 編號 No. |
校核心能力 School Core Competencies |
符合程度 Degree of conformity |
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1
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公民力 (Citizen)
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3
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2
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自學力 (Self-learning)
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5
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3
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資訊力 (Information)
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4
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4
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創造力 (Creativity)
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2
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5
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溝通力 (Communication)
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4
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6
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就業力(Employability)
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3
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單一課程對應系能力指標程度 The Degree to Which Single Course Corresponds to Department Competence
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| 編號 No. |
類別 Category |
系核心能力 Department Core Competencies |
符合程度 Degree of conformity |
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01
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系所
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團隊合作
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4
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02
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系所
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專業知能
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5
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03
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系所
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問題解決
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5
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04
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系所
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思維辯證
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3
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05
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系所
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道德關懷
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3
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06
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系所
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溝通表達
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5
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單一課程對應院能力指標程度 The Degree to Which Single Course Corresponds to College Competence
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| 編號 No. |
院核心能力 College Core Competencies |
符合程度 Degree of conformity |
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1
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溝通表達能力
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5
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2
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分析辨證能力
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5
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3
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創新思維能力
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3
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4
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全球意識能力
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4
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5
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問題解決能力
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5
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6
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專業知能
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5
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教科書或參考用書 Textbooks or Reference Books
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館藏書名 Library Books
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備註 Remarks
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Fred Phillips, Shana Clor-Proell, Robert Libby, Patricia A. Fundamentals of Financial Accounting (8 ed.). McGraw Hill (華泰文化)
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※請尊重智慧財產權，不得非法影印教科書※
※ Please respect intellectual property rights and do not illegally photocopy textbooks. ※
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教學方法 Teaching Method
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教學方法 Teaching Method
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百分比 Percentage
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講述
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70 %
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討論
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30 %
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| 總和 Total |
100 % |
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成績評量方式 Grading
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| 評量方式 Grading |
百分比 Percentage |
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出席狀況
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10 %
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小考
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30 %
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期中考
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30 %
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期末考
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30 %
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| 總和 Total |
100 % |
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課程大綱補充資料 Supplementary Material of Course Syllabus
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