課程概述 Course Description
課程代碼 Course Code	中文課程名稱 Course Name(Chinese)	英文課程名稱 Course Name(English)	總學分數 Credits	總時數 Hours	冊別 Hours
15050	會計學	Accounting	2	2
中文概述 Chinese Description	本課程係講授以一般財務會計內容為主，依此內容共含三部份；此即會計原理的敘述、會計程序的演釋、與其推廣運用。其中在會計原理方面是講釋會計基本概念下的會計基本假設、會計方程式結構、與運作基本情況。會計程序則以演釋會計帳務過程，從開業記錄至財務報表提出一一加以例釋。是本課程最重要部份。　至於推廣運用，則以延伸方式、講解資金流動、財務報表分析、管理會計、成本控制、甚至於其他應用等情況為準。在教學效果與學習成就上，學生可獲得與實務相同的會計技巧以供未來應用於職場上或深造上。
英文概述 English  Description	In this course is to teach the principle of financial accounting. It contains three parts. There was the accounting theory described, accounting cycle exercises, and extended applications. In the accounting theory, it consists of accounting presumptions, accounting equation, and principle operation of accounting concept. In the accounting cycle exercises, the double-entry system was introduced to do the process of accounting from beginning record to the financial statements prepared with the practical transactions supporting. It is the most important teaching area. In the extended applications, It could consist of cash flow statement, financial analysis, management accounting, cost control, even others applications. The effect of teaching and learning achievement is that students have got the exercise in practical field and face in their academic area and continuing studies.