開課班級Class：	授課教師Teacher：	學分數Credits：
四財金學士學程二A	陳韻珊	3

課程大綱Course Description：

1.辨識、分析及解決企業財務問題的能力 2.認識當代會計議題持續學習 3.瞭解會計資訊內容對經濟環境、社會及全球的影響 4.處理與提供企業財務資訊之能力

English Outline：

1.Identify, analyze, and solve business financial problems 2.Understand contemporary topics of accounting and continue to learn 3.Understand the impact of accounting information onto the economic environment, society, and the world. 4.Ability to manage and provide business with financial information

本科目教學目標Course Objectives：

●To acquaint students with modern financial accounting theories and practices. ●To understand the concepts and rationale underlying accounting principles and procedures. ●To introduce Taiwan, American, and international financial accounting standards. ●To emphasize importance of professionalism and ethics in carrying out accounting professional role.

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：% 期末考Final exam：% 其它 Other：Participation: 20% Absent : -1% every time Quiz: 80%

參考書目Textbooks/References：

Intermediate Accounting IFRS Edition 4/e Author: Kieso Publisher: John Wiley

SDGs指標：

UCAN職業項目：

課程更新狀態：

課程匯入時間Import Time：2025-07-04 09:11:09

最後更新時間Last Modified：2025-07-04 09:33:13，更新人modified by：