摘要

本課程之教學目標建立學生基本會計概念與記帳能力。課程內容涵蓋會計循環的重要要素，如基本科目與借貸法、平時會計的處理、期末的調整以及結帳，重視相關問題之實際運算，課程目的是提升學生對本課程之興趣。

課程目標

學生能對踏入會計領域產生好奇與信心並激發學習動機，學生能建立「知、熟、確、速」自主學習的能力。

授課教師:龎玉涓 老師

教師簡介

亞洲大學會計與資訊學系副教授。

Course Overview

This course aims to equip students with fundamental accounting concepts and bookkeeping skills. The course covers key components of the accounting cycle, including basic accounts and the debit–credit system, routine accounting procedures, end-of-period adjustments, and closing entries. Emphasis is placed on practical calculations and problem-solving to enhance students’ interest in accounting.

Course Objectives

Students will develop curiosity and confidence as they enter the field of accounting, thereby strengthening their motivation to learn. They will also cultivate independent learning abilities characterized by knowledge, proficiency, accuracy, and efficiency.

Instructor: Associate Professor Yu-Chuan Pang

Instructor Profile

Associate Professor, Department of Accounting and Information Systems, Asia University.