檢視詳細資料

1. 教導學生財務報表的編製過程，包括損益表、資產負債表與保留盈餘表。
2. 老師親身示範會計流程，提供會計實作，輔導同學瞭解會計實務的應用，建立學生基本會計知識並作為管理解決問題良好的基礎。
3. 介紹企業流動資產(Current Assets)會計科目的揭露作業及其應用。
4. 詳細闡述會計科目、習題講解與會計原理原則，輔助學生紮實學習。

1. Teach students the process of preparing financial statements, including income statements, balance sheets (statement of financial condition), and retained earnings statements.
2. Teach students to understand the application of accounting practice, establish students' basic accounting knowledge and use it as a good foundation for solving management problems.
3. Introduce the concept and application of current assets.
4. Provide detailed explanations of accounting subjects, exercises, and accounting principles, to assist students in solid learning.

單元主題

內容綱要

一、會計處理

Accounting Processing

1.分錄與過帳

2.試算

3.調整

4.結算與編表

1. Journal entries and posting

2. Trial balance sheet

3. Adjusted entries

4. Closing entries and preparing financial statements

二、財務報表架構

Financial statement framework

1.損益表

2.資產負債表

3.股東權益變動表

1. Income statement

2. Statement of financial condition

3. Statement of stockholders equity

三、流動資產

Current Asset

1.現金 (Cash)

2.存貨 (Inventories)

四、買賣業活動

Merchandising Business

買賣業活動會計處理

Accounting of Merchandising Business