本課程為會計學的入門課程，依章節重要性與連貫性區分初級會計學一、初級會計學二、初級會計學三。課程旨在幫助學生理解財務資訊的重要性、了解如何應用會計準則，並能編制和解讀四大財務報表，並認識商業經濟的運作模式。
初級會計學一：會計循環與收入認列 (Financial Accounting 101)
Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
12 hours to complete
3 weeks at 4 hours a week
Flexible schedule
Learn at your own pace
What you'll learn
完成學習本講課程後，學習者能透過線上學習活動，掌握會計學的基礎，理解財務報表資訊的意涵，並具備應用會計準則和編製財務報表的能力。
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February 2025
Assessments
7 assignments
Taught in Chinese (Traditional)
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There are 7 modules in this course
本單元將先引導學生透過了解公司的成立讓學習者認識會計的基本概念與作用。學習者將學會如何記錄公司會計資訊，理解會計恆等式及其要素，為後續財務決策奠定基礎。
What's included
6 videos1 reading1 assignment
本單元將探討兩條會計恆等式之間的連結，並將其轉換為四張財務報表。學習者將學習會計記錄的基本步驟、複式簿記、分錄及T字帳的應用，掌握記錄交易的實務操作。
What's included
6 videos1 assignment
本單元將介紹會計判斷的基本概念，學習如何編寫調整分錄，了解會計循環的過程，並掌握試算表的編製與分析技巧。
What's included
6 videos1 assignment
本單元將介紹銷貨收入與進貨的會計處理，並介紹調整與結帳的步驟。學習者透過本單元可以更加認識買賣業的會計循環。
What's included
7 videos1 assignment
本單元將介紹收入認列的基本概念，並介紹收入認列的五個步驟及其應用。本單元會後會探討主理人與代理人的區別，幫助學習者全面理解收入認列的過程。
What's included
8 videos1 assignment
本單元將介紹內控制度的基本概念，並探討內控的要素和原則，幫助學習者理解內控的重要性。
What's included
3 videos1 assignment
本單元將介紹現金的基本概念，包括現金收付、零用金的管理，以及學習如何編制銀行調節表，並陳述現金報導與揭露的要求，幫助學習者有效掌握現金的會計處理。
What's included
6 videos1 assignment
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