| 一、課程基本資料 Course Information | ||||
| 科目名稱 Course Title： (中文)會計學（下） (英文)ACCOUNTING ~B |
開課學期 Semester：110學年度第4學期 開課班級 Class：暑期班 |
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| 授課教師 Instructor：黃 荃 HUANG, CHUAN | ||||
| 科目代碼 Course Code：SAC06021 | 單全學期 Semester/Year：單 | 分組組別 Section： | ||
| 人數限制 Class Size： | 必選修別 Required/Elective：必 | 學分數 Credit(s)：3 | ||
| 星期節次 Day/Session： 一567 二567 三567 四567 | 前次異動時間 Time Last Edited：111年07月27日09時41分 | |||
| 二、指定教科書及參考資料 Textbooks and Reference (請修課同學遵守智慧財產權，不得非法影印) |
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| ●指定教科書 Required Texts Principle of Financial Accounting, IFRS Edition, STICE,STICE,ALBRECHT,SWAIN,DUH,HSU.(SECOND EDITION) ●參考書資料暨網路資源 Reference Books and Online Resources | ||||
| 三、教學目標 Objectives | ||||
| 本課程教學內容涵括基本之財務報表編製過程，目的在使修習者藉由熟悉此一程序，得以瞭解財務報表資訊之意義，從而應用於相關之決策制訂。本課程係商學教育之入門課程，為商學院同學日後深造、就業皆不可缺之基礎知識與能力。 | ||||
| The course content includes the basic process to prepare financial statement. This course aims to enable the practitioners to understand the financial information and to apply in the relevant decision making by making them be familiar with the process to prepare financial statement. This course is the fundamental course of the Business Program and essential for pursuing further degrees and having employment in the future. | ||||
| 四、課程內容 Course Description | ||||
| ●整體敘述 Overall Description 課程進度 Chapter9 Plant Assets, Natural Resources, and Intangible Assets (補充年數合計法) Chapter10 Liabilities Chapter11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings Chapter12 Investments Chapter13 Statements of Cash Flows Chapter14 Financial Statements Analysis |
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| ●分週敘述 Weekly Schedule | ||||
| 五、考評及成績核算方式 Grading | ||||||||||||||||||||
| 本科目 ☐同意/☑不同意 期末退修 | ||||||||||||||||||||
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| 六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info | ||||||||||||||||||||
| ●課業輔導時間 Office Hour 請先與帶課助教聯繫,謝謝~ |
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●聯絡方式 Contact Info
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| 七、教學助理聯絡方式 TA’s Contact Info | |||||
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| 八、建議先修課程 Suggested Prerequisite Course | |||||
| 九、課程其他要求 Other Requirements | |||||
| 十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website | |||||
| 學校教材上網網址 University’s Teaching Material Portal： 東吳大學Moodle數位平台：http://isee.scu.edu.tw |
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| 學校數位學習平台 University’s Digital Learning Platform： ☐東吳大學Moodle數位平台：http://isee.scu.edu.tw ☑東吳大學Tronclass行動數位平台：https://tronclass.scu.edu.tw | |||||
| 教師個人網址 Teacher's Website： | |||||
| 其他 Others： | |||||
| 十一、計畫表公布後異動說明 Changes Made After Posting Syllabus | |||||