國立中山大學 108學年度第1學期 課程教學大綱
National Sun Yat-sen University 108Academic year1st Semester Course syllabus
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中文名稱 Course name(Chinese) |
初級會計學(一) |
課號 Course Code |
GEAI1406 |
英文名稱 Course name(English) |
ACCOUNTING(I) |
課程類別 Type of the course |
講授類 | 必選修 Required/Selected | 必修 |
系所 Dept./faculty |
跨院選修(管) |
授課教師 Instructor |
林玉華
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學分 Credit |
3 |
因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下: |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下: |
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尚未建立傳染性肺炎(武漢肺炎)課程評分方式﹝評分標準及比例﹞
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課程大綱 Course syllabus |
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從個人日常收支記錄來體會企業交易記錄的必要性, 進而瞭解帳務處理的重要性. 瞭解會計的重要性與處理準則、現階段的會計處理方式,以及財務報表的產生與編製 To perceive the necessity and importance of the records of corporate transaction through keeping records of personal daily expense. This course is designed to understand the importance of accounting, including the accounting principles, current accounting handling process and how to generate of financial statements
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課程目標 Objectives |
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1. 會計處理流程 2. 憑證與帳冊的觀念,配合電腦軟體 3. 資產科目的會計處理-成本認定,持有資產所產生的交易,以及期末評價 1. To introduce the accounting procedure. 2. Using softwares for recording and emerging journals and leger accounts. 3. To provide the concepts of the present of asset account, including the transaction of holding assets and final evaluation.
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授課方式 Teaching methods |
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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1.participation:10% 2.homework:10% 3.report:10% 4.quiz:20% 5.mid-term examination:25% 6.final examination:25%
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參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念,不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
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序號 | 作者 | 書名 | 出版社 | 出版年 | 出版地 | ISBN# | No. | Auther | Title | Publisher | Year of publish | Publisher place | ISBN# | 1 | 鄭丁旺,汪泱若,黃金發 | 會計學原理與應用(第十四版) | 鄭丁旺 | 2018 | 台北市 | 9789579708036 | 2 | 李宗黎、林蕙真 | 會計學新論 | 華泰書局 | 2018(第十版) | 台北市/高雄市 | 978-986-7473-42-4 |
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2019/09/09~2019/09/15 | 會計基本概念與基本理論 concept of accounting | 2 | 2019/09/16~2019/09/22 | 會計科目與借貸法則 accounts and debits/credits rule | 3 | 2019/09/23~2019/09/29 | 會計處理程序(一)-分錄、過帳與試算 accounting procedureⅠ-entry, posting and trial | 4 | 2019/09/30~2019/10/06 | 會計處理程序(二)-調整、結帳與財務報表/小考1 accounting procedureⅡ-adjustment , closing and financial statements/ quiz 1 | 5 | 2019/10/07~2019/10/13 | 會計處理程序(二)-調整、結帳與財務報表 accounting procedureⅡ-adjustment , closing and financial statements | 6 | 2019/10/14~2019/10/20 | 買賣業會計/帳務處理作業 the accounting of merchandise | 7 | 2019/10/21~2019/10/27 | 存貨/小考2 inventory/ quiz 2 | 8 | 2019/10/28~2019/11/03 | 存貨 inventory | 9 | 2019/11/04~2019/11/10 | 期中考 mid-term examination | 10 | 2019/11/11~2019/11/17 | 內部控制與現金 internal control and cash | 11 | 2019/11/18~2019/11/24 | 內部控制與現金 internal control and cash | 12 | 2019/11/25~2019/12/01 | 應收帳款/小考3 the account of accounts receivable/ quiz 3 | 13 | 2019/12/02~2019/12/08 | 應收帳款 the account of accounts receivable | 14 | 2019/12/09~2019/12/15 | 廠房及設備資產 the account of plant and property | 15 | 2019/12/16~2019/12/22 | 廠房及設備資產 the account of plant and property | 16 | 2019/12/23~2019/12/29 | 天然資源、生物資產、無形資產及商譽/小考4 the account of nature resources and intangible assets /quiz 4 | 17 | 2019/12/30~2020/01/05 | 天然資源、生物資產、無形資產及商譽 the account of nature resources and intangible assets | 18 | 2020/01/06~2020/01/12 | 期末考 final examination |
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課業討論時間 Office hours |
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時段1 Time period 1: 時間 Time:星期一12:00~14:00 地點 Office/Laboratory:CM2018 時段2 Time period 2: 時間 Time:星期二12:00~14:00 地點 Office/Laboratory:CM2018
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university |
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilities of the department and the university | 課堂活動與評量方式 Class activities and evaluation | 本課程欲培養之能力與素養 This course enables students to achieve. | 紙筆考試或測驗 Test. | 課堂討論︵含個案討論︶ Group discussion (case analysis). | 個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment. | 群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment. | 個人口頭報告 Indivisual oral presentation. | 群組口頭報告 Group oral presentation. | 課程規劃之校外參訪及實習 Off-campus visit and intership. | 證照/檢定 License. | 參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions. | 課外閱讀 Outside reading. | ※系所學生專業能力 Basic disciplines and core capabilities of the department | |
1.財務倫理之能力與社會責任實踐 1. Financial ethics ability. | V | V | V | V | V | | V | | | | | 2.國際觀之能力 2. Global perspective. | | | | | | | | | | | | 3.解決財務問題之能力 3. Problem solving ability in Finance. | | | | | | | | | | | | 4.溝通之能力 4. Communication skill. | | | | | | | | | | | | 5.財務管理專業知識之能力 5. Expertise in Financial management. | V | V | V | V | V | | V | | | | | ※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university | |
1.表達與溝通能力。 1. Articulation and communication skills | | | | | | | | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | | | | | | | | | | | | 3.終身學習能力。 3. Lifelong learning | V | V | V | V | V | | V | | | | | 4.倫理與社會責任。 4. Ethnics and social responsibility | | | | | | | | | | | | 5.美感品味。 5. Aesthetic appreciation | | | | | | | | | | | | 6.創造力。 6. Creativity | | | | | | | | | | | | 7.全球視野。 7. Global perspective | | | | | | | | | | | | 8.合作與領導能力。 8. Team work and leadership | | | | | | | | | | | | 9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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