會計資訊系統(AIS)不只是一套會計資訊處理系統，更是企業電子化資訊整合的重要關鍵，尤其目前企業面臨IFRS 的管理趨勢以及企業及時資訊揭露的要求，會計資訊系統的整合與發展勢必將成為推動企業轉型的主要工作。因此本課程授課的重點內容將涵蓋會計資訊系統的基礎知識與概念介紹，系統建置與導入、系統安全與內部控制，並深入探討企業八大交易循環之程序、企業資訊之需求與新興議題通用企業程序之介紹(銷貨收款循環、進貨付款循環、人力資源循環、固定資產循環、融資循環、製造循環、總帳系統)，期能藉由這樣的教學與訓練，有效強化並迎合同學未來的發展需要。
Information technology (IT) is pervasive in the world of business and has a great impact on different stakeholders of organizations. The course of this class is designed to develop student’s ability to interpret, use and evaluate accounting information systems within the strategic framework of a business. The objective of the course is to study the transaction processing systems used by businesses. It is oriented towards the user of accounting information systems, data modeling, accounting information system development process, ERP and internal control systems rather than the preparer of corporate accounting reports. Students will also learn how to enhance company performance using Workflow of Data Systems by the use of selected key concepts of accounting information required for management decisions. After completing this course, the students are expected to be able to understand the basic theory and practical knowledge of AIS as well as to take related examination of professional certification.
Information technology (IT) is pervasive in the world of business and has a great impact on different stakeholders of organizations. The course of this class is designed to develop student’s ability to interpret, use and evaluate accounting information systems within the strategic framework of a business. The objective of the course is to study the transaction processing systems used by businesses. It is oriented towards the user of accounting information systems, data modeling, accounting information system development process, ERP and internal control systems rather than the preparer of corporate accounting reports. Students will also learn how to enhance company performance using Workflow of Data Systems by the use of selected key concepts of accounting information required for management decisions. After completing this course, the students are expected to be able to understand the basic theory and practical knowledge of AIS as well as to take related examination of professional certification.
- Teacher: 林 欣瑾
本課程授課內容分為三部分，第一部分為稅法基本概念，主要以稅捐稽徵法內涵為主。第二部分與企業相關之稅目為主，包括營業稅及營利事業所得稅。第三部分與個人相關稅目，包括綜合所得稅、遺產稅及贈與稅、地價稅、土地增值稅。為增進學生對稅法課程理解及提升高普考試能力，積極輔導學生參加中華財政學會舉辦相關租稅申報實務證照考試，有綜合所得稅申報實務、加值型及非加值型營業稅申報實務、財產稅申報實務、營利事業所得稅申報實務、稅務會計申報實務等五張證照。藉由上述證照考試，亦將有助於提高取得記帳士及會計師專業證照之能力。
此外，本課程提供學生於5月份至國稅局稽徵所做綜合所得稅實習，以利於將稅務之理論與實務相結合。
The program gives detailed explanation of all current tax laws of Taiwan. To be able to evaluate, identify and analyze certain tax planning and savings opportunities for individuals and businesses. Let student can be familiar with some methods and some skills of application concerning about tax planning.
"In order to improve the rate of license examination, where the passport examination, according to the relevant provisions of the school to give incentives."
此外，本課程提供學生於5月份至國稅局稽徵所做綜合所得稅實習，以利於將稅務之理論與實務相結合。
The program gives detailed explanation of all current tax laws of Taiwan. To be able to evaluate, identify and analyze certain tax planning and savings opportunities for individuals and businesses. Let student can be familiar with some methods and some skills of application concerning about tax planning.
"In order to improve the rate of license examination, where the passport examination, according to the relevant provisions of the school to give incentives."
- Teacher: 陳 妙香
證劵交易法
- Teacher: 陳 成志
課程主要內容在於深入地探討成本會計制度中成本衡量、報導的方法等，及最新成本管理的概念、理論與技術，期能達成下列目標：
(1) 充實專業知識：建立並充實學生對「成本與管理會計」學科的知識與了解「成本與管理會計」於企業管理之必要性及有效性
(2) 強化專業技能：應用「成本與管理會計」之原理方法和技術，協助企業財會人員「成本與管理會計」規劃、分析、設計和實施原理，提供高品質資訊給經理人的能力。
(3) 培養正確態度：透過課程中設計的實作練習，培養學生具有獨立思考、分析及謹慎的態度，以期成為專業財會人員
The main objective of the course is to enhance students’ understanding on the methods of Cost Measurement and Cost Reporting regarding to the Cost Accounting System. Through studying to the most updated concepts, theories and professional techniques of Cost Management, students will be expected to reach the following goals:
(1) Well knowledge: Enhance the knowledge on “Cost and Managerial Accounting” and the necessity and effectiveness on “Cost and Managerial Accounting” to business management.
(2) Strengthen professional techniques: Assist financial and accounting personals in the business to perform planning, analysis, design and implementation theory of “Cost and Managerial Accounting” by applying the theory methodology and technique that delivered in course. Therefore, students would strengthen the professional techniques of “Cost and Managerial Accounting” and capable to provide the high quality information for management team in the business.
(3) Develop right attitude: Through the practice designed in the course, student could develop the independent thinking, analytical, and prudent attitude to be professional financial and accounting personals.
(1) 充實專業知識：建立並充實學生對「成本與管理會計」學科的知識與了解「成本與管理會計」於企業管理之必要性及有效性
(2) 強化專業技能：應用「成本與管理會計」之原理方法和技術，協助企業財會人員「成本與管理會計」規劃、分析、設計和實施原理，提供高品質資訊給經理人的能力。
(3) 培養正確態度：透過課程中設計的實作練習，培養學生具有獨立思考、分析及謹慎的態度，以期成為專業財會人員
The main objective of the course is to enhance students’ understanding on the methods of Cost Measurement and Cost Reporting regarding to the Cost Accounting System. Through studying to the most updated concepts, theories and professional techniques of Cost Management, students will be expected to reach the following goals:
(1) Well knowledge: Enhance the knowledge on “Cost and Managerial Accounting” and the necessity and effectiveness on “Cost and Managerial Accounting” to business management.
(2) Strengthen professional techniques: Assist financial and accounting personals in the business to perform planning, analysis, design and implementation theory of “Cost and Managerial Accounting” by applying the theory methodology and technique that delivered in course. Therefore, students would strengthen the professional techniques of “Cost and Managerial Accounting” and capable to provide the high quality information for management team in the business.
(3) Develop right attitude: Through the practice designed in the course, student could develop the independent thinking, analytical, and prudent attitude to be professional financial and accounting personals.
- Teacher: 林 欣瑾
各種企業組織型態.大型公司或中小企業,甚至證券市場,都不可能單靠公司法.證券交易法等企業法制就可以使之健全的發展,更需要完善的會計制度作為基礎方可,而商業會計法是規範企業會計制度之根本法制,其重要性不可言喻,近來法院援引商業會計法作為判決基礎之案件也相當普遍.本課程主要授課內容如下:
1.商業及會計事務範圍
2.會計憑證之規定(Accounting Document)
3.會計帳簿之規定(Accounting Ledger)
4.財務報表之內容(The Content of Financial Statement)
5.財務報表之科目分類(The Accounting Item)
6.財務報表註釋(The Financial Statement Discloure)
7.會計事務處理程序(The Accounting Cycle)
8.會計事項認列與衡量(The Recongitlion And Measurement)
9.損益之計算(The Income Measurement)
10.決算與審核(Closing And Auditing)
11.小規模商業之除外規定(The Exceptional Of SME)
To explain the main discussion, as a supplement, for the commercial accounting laws and regulations and one by one with the Ministry of Economic Affairs of the Ministry of Commerce related explanatory letter, in-depth interpretation, and in line with the current national examination trends, including accountants examination and account examination for the commercial accounting law proposition focus Analysis, so that students for business accounting laws have a deeper understanding.
1.商業及會計事務範圍
2.會計憑證之規定(Accounting Document)
3.會計帳簿之規定(Accounting Ledger)
4.財務報表之內容(The Content of Financial Statement)
5.財務報表之科目分類(The Accounting Item)
6.財務報表註釋(The Financial Statement Discloure)
7.會計事務處理程序(The Accounting Cycle)
8.會計事項認列與衡量(The Recongitlion And Measurement)
9.損益之計算(The Income Measurement)
10.決算與審核(Closing And Auditing)
11.小規模商業之除外規定(The Exceptional Of SME)
To explain the main discussion, as a supplement, for the commercial accounting laws and regulations and one by one with the Ministry of Economic Affairs of the Ministry of Commerce related explanatory letter, in-depth interpretation, and in line with the current national examination trends, including accountants examination and account examination for the commercial accounting law proposition focus Analysis, so that students for business accounting laws have a deeper understanding.
- Teacher: 石 世賢
Excel與Power Point已成為商務資料處理及分析的重要工具。本課程將以實例講解分析的方式，說明如何將Excel與 Power Point所提供的功能，靈活地應用在會計分析、營運收益報表製作等方面的實務工作。
Excel 部份包括工作表之格式設定，工作表編修，進階處理，列印，及統計圖表之建立等五大類。
簡報製作部份包括：Power Point 簡報基本編修、簡報進階處理、母片製作與應用、多媒體簡報製作與應用等。
1.Creating and Naming Documents and Worksheets.
2. Cell Formatting.
3. Formulas.
- Referencing formulas from other documents/worksheets.
-Financial & Mathematical Models.
-Checking Formulas/Proof-reading Spreadsheets.
-Repeating Cells and Copying Formulas.
4. Sorting
5. PivotTable Making
6. Data Filtering
7.) Graphing/Charts.
Excel 部份包括工作表之格式設定，工作表編修，進階處理，列印，及統計圖表之建立等五大類。
簡報製作部份包括：Power Point 簡報基本編修、簡報進階處理、母片製作與應用、多媒體簡報製作與應用等。
1.Creating and Naming Documents and Worksheets.
2. Cell Formatting.
3. Formulas.
- Referencing formulas from other documents/worksheets.
-Financial & Mathematical Models.
-Checking Formulas/Proof-reading Spreadsheets.
-Repeating Cells and Copying Formulas.
4. Sorting
5. PivotTable Making
6. Data Filtering
7.) Graphing/Charts.
- Teacher: 沈 宗德
本課程之主要目的在於幫助學生透過會計學的角度來分析企業之經濟活動、經營績效、財務狀況以及現金流量，使學生能夠熟悉財務會計之基本概念；同時藉由介紹企業交易時所採用的各項財務會計之基本觀念，洞悉管理當局運用財務報告達成交易目的之企圖。本課程之終極目標在於提供學生清晰之財務會計概念，並建立未來學習其他商學課程，如財務報表分析、國際財務管理以及中級會計學之基礎。
This course aims to analyze organization’s economic activities, operating performances, financial position, and cash flows through accounting’s point of view. The major objective of the course is to familiarize with the basic concepts of financial accounting. Accordingly, you will be introduced to fundamental but important financial accounting concepts that are adopted in many business transactions. The ultimate goal is to provide you with a clear idea of financial accounting and build up the base for financial analysis, international financial management, and intermediate accounting in the future.
This course aims to analyze organization’s economic activities, operating performances, financial position, and cash flows through accounting’s point of view. The major objective of the course is to familiarize with the basic concepts of financial accounting. Accordingly, you will be introduced to fundamental but important financial accounting concepts that are adopted in many business transactions. The ultimate goal is to provide you with a clear idea of financial accounting and build up the base for financial analysis, international financial management, and intermediate accounting in the future.
- Teacher: 林 欣瑾
本課程主要是採用情境案例，配合實機演練的教學方式進行實務教學。課程授課內容將詳細介紹各類型資訊系統（包括傳統交易系統、資源規劃系統、電子商務環境）的分析、設計以及各類常見的電腦輔助查核技術。除此之外，課程也將透過ACL（Auditing Command Language）等套裝軟體的操作，針對實體資訊系統來進行控制評估與證實性查核，帶領學生發現其中存在的問題，並設法應用所學來設計完整的電腦審計程序以完成查核任務。
CLASS FORMAT: This is a graduate class that depends in large part on your participation and interaction for success. The class will consist of discussions, demonstrations, case analysis and presentations, guest speakers and other formats. Your input and questions will make this a better class. The more you put into the class, the more you will take from it.
The class was designed with the thought that you have been exposed to auditing and systems, but are not experts. It is also based on the premise that you will be involved in the business world and that a thorough understanding of the audit process and technology will be important assets. The intent of the assignments is to provide you with a background that you can take into the workplace and be successful. Since the class is designed to be very interactive, participation is necessary. With the expectation that you are pursuing a career in business, you should be prepared to act and to submit assignments in a professional manner.
CLASS FORMAT: This is a graduate class that depends in large part on your participation and interaction for success. The class will consist of discussions, demonstrations, case analysis and presentations, guest speakers and other formats. Your input and questions will make this a better class. The more you put into the class, the more you will take from it.
The class was designed with the thought that you have been exposed to auditing and systems, but are not experts. It is also based on the premise that you will be involved in the business world and that a thorough understanding of the audit process and technology will be important assets. The intent of the assignments is to provide you with a background that you can take into the workplace and be successful. Since the class is designed to be very interactive, participation is necessary. With the expectation that you are pursuing a career in business, you should be prepared to act and to submit assignments in a professional manner.
- Teacher: 劉 朝陽