本課程主要是透過ACL（Auditing Command Language）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，課程內容不僅教導學生了解資訊系統查核的觀念與實務，並與傳統審計本質相結合，同時針對如何整合應用審計專業知識與電腦技術，設計並應用所學來完成電腦審計程序與查核任務，冀希透過本課程的教學，本課程能培育符合國家發展，社會脈動及產業所需之會計審計人才。
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: 朝陽 劉
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。
「為提高證照考照率，凡通過課程證照考試，依本校相關規定給予獎勵金。」
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。
「為提高證照考照率，凡通過課程證照考試，依本校相關規定給予獎勵金。」
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: 妙香 陳
商事法的課程包含：公司法、票據法、海商法、保險法四個科目，其中公司法與票據法與一般經濟生活息息相關，是本課程的重點。保險亦為現代經濟社會的重要現象，但一般人較不需要了解其法規之運作方式，故保險法僅列為課程的第二重點，將擇其重要概念與同學講授。海商法則是海上行為之規範，與一般人的生活相去甚遠，若課程時間許可，將介紹其基本之觀念。
The course of Commercial Law includes Company Act, Act of Negotiable Instruments, Maritime Act and Insurance Act. Both Company Act and Act of Negotiable Instruments are closely related with economical life so they will be the important subjects of this course. Insurance is also the important phenomenon of the modern economic society. But ordinary people do not have to realize the detail about how this system runs. Thus Insurance Act is only the second subject of this course. Only important concepts will be lectured. Maritime Act is the regime about behavior over the sea. It is not related to people’s daily life. If it has sufficient time in class, the basic concepts will be introduced.
課程大綱
1.商事法緒論
2.公司法總則
3.有限公司、無限公司、兩合公司
4.股份有限公司的設立、股份、股東、機關
5.股份有限公司的會計、公司債、發行新股
6.股份有限公司的變更章程、重整
7.股份有限公司的解散、合併、分割及清算
8.關係企業、外國公司
9.票據法總則
10.匯票
11.本票
12.支票
13.保險法
The course of Commercial Law includes Company Act, Act of Negotiable Instruments, Maritime Act and Insurance Act. Both Company Act and Act of Negotiable Instruments are closely related with economical life so they will be the important subjects of this course. Insurance is also the important phenomenon of the modern economic society. But ordinary people do not have to realize the detail about how this system runs. Thus Insurance Act is only the second subject of this course. Only important concepts will be lectured. Maritime Act is the regime about behavior over the sea. It is not related to people’s daily life. If it has sufficient time in class, the basic concepts will be introduced.
課程大綱
1.商事法緒論
2.公司法總則
3.有限公司、無限公司、兩合公司
4.股份有限公司的設立、股份、股東、機關
5.股份有限公司的會計、公司債、發行新股
6.股份有限公司的變更章程、重整
7.股份有限公司的解散、合併、分割及清算
8.關係企業、外國公司
9.票據法總則
10.匯票
11.本票
12.支票
13.保險法
- Teacher: 建璋 陳
協助同學善用電腦軟體，完成日常的工作。尤其是個人或是工作上的決策工作、溝通、說明等等。主要介紹的軟體，以 MS Office 中的 Word、Excel、Powerpoint 為主。
通過上課的講解，說明可以提高生產力的軟體功能與技巧。不討論過多的理論，只講究操作的流程與步驟，希望提供學生立刻可用的軟體技巧。
通過上課的講解，說明可以提高生產力的軟體功能與技巧。不討論過多的理論，只講究操作的流程與步驟，希望提供學生立刻可用的軟體技巧。
- Teacher: 耀昌 郭