開課班級Class：	授課教師Teacher：	學分數Credits：
四財金學士學程一A	潘璟靜	3

課程大綱Course Description：

本課程之目標在於使學生瞭解財務會計及財務報表之重要性，目標在使學生瞭解會計報表之內涵及其分析方法，並瞭解如何運用財務報表進行企業決策。主要內容包括會計報表與企業決策、投資、融資決策與資產負債表、營運決策與損益表、調整程序、會計科目之闡釋與報告以及財務報表分析等。

English Outline：

The goals of this course are as follows: 1.To introduce to the students the importance of financial accounting and financial statements. 2.To help students learn how the investing, financing and operating decisions are reflected in the financial statements. 3.To help students understand how to apply these statements to business decisions. The major contents include financial statements and business decisions, investing and financing decisions and the balance sheet, operating decisions and the income statement, the adjustment process, reporting and interpreting assets, liabilities, sales, costs, owners’ equity and financial statements analysis.

本科目教學目標Course Objectives：

教學型態Teaching Models：	成績考核方式Grading：
課堂教學	平時成績General Performance：100% 期中考Midterm Exam：0% 期末考Final exam：0% 其它 Other：缺課一次扣期末成績3分

參考書目Textbooks/References：

Financial Accounting (Weygandt, Kimmel, Kieso) 4th edition

SDGs指標：

課程匯入時間Import Time：2024-01-23 08:19:00

最後更新時間Last Modified：2024-01-23 09:08:41，更新人modified by：