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。
初級會計學二：資產與負債 (Financial Accounting 102)
Gain insight into a topic and learn the fundamentals.
Beginner level
Recommended experience
11 hours to complete
3 weeks at 3 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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Assessments
5 assignments
Taught in Chinese (Traditional)
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There are 5 modules in this course
本單元將介紹應收帳款的基本概念與其在財務報表中的重要性，並探討應收帳款的減損認列與估計方式。此外，將進一步說明應收帳款的不同分類、其他處理方式以及應收票據的會計處理，最後則會涵蓋財務報表中應收帳款的表達方式及相關財務分析。
What's included
9 videos1 assignment
本單元將介紹存貨的概念與其在財務報表中的影響。本單元運用4W1H了解存貨的會計處理原則。此外，本單元將學習不同的存貨制度與計價方法，並探討存貨的後續衡量與錯誤更正方式。最後，本單元涵蓋財報分析中的存貨評估，以及毛利法估計存貨的應用。
What's included
9 videos1 assignment
本課程單元介紹「不動產、廠房及設備 (Property, Plant, and Equipment, PPE)」的會計處理，涵蓋原始認列、衡量方式，到後續處理（包括估計變動、減損及處分）並探討 PPE 在財務報表中的表達方式。
What's included
16 videos1 assignment
本單元將介紹「礦產資源 」與「無形資產 」的會計處理方式，包括其認列、衡量、攤銷與減損，並探討這些資產在財務報表中的表達方式。
What's included
3 videos1 assignment
本單元介紹各類負債的分類與處理方式，包括流動與非流動負債、債券發行與攤銷方法、負債準備及本利平均攤還，並透過財務報表分析提升理解。
What's included
15 videos1 assignment
Instructor
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