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  中級會計學(FIN201) 課程概要
 
  中文概要
  本科目試圖引導學生瞭解財務會計之全盤內容並對財務會計之整體知識水準有堅實基礎。講授時除著重交易之記錄、會計程序、財務報表之編製,以及現金、應收帳款、存貨、廠房、設備及負債等項目之會計處理外,並包括公司會計以及現金流量表之編製,務使學生具備廣泛而深厚的會計學知識。本課程將傳授(一)會計概說(二) 資產評價(三)負債及股東權益之會計處理(四)現金流量表之編製。
  英文概要
  This course attempts to guide students to understand the whole content of financial accounting. The lecture focuses on the recode of trade, accounting process, the construction of financial statements, the accounting operation about Cash, Accounts Receivable, Inventory, Plant and Equipment, and debt. It also includes corporate accounting and the construction of Statement of Cash Flow. It would teach (1) the general contents of accounting; (2) assets pricing; (3) the accounting operation of liability and equity; (4) the construction of Statement of Cash Flow.
  ※為加強推動保護智慧財產權觀念,請勿於合理使用範圍外,非法影印或重製書籍以免觸法。
 
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