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A general education course that discusses life management by adopting business accounting concepts: Life Accounting



Parallel abstracts

In this study, the course of "Accounting for non-business majors" is taught, so that students are able to learn about business accounting and then discuss the topic of "Life Accounting", so as to cultivate their own life sense of accountability. This course provides a new approach to promote life education. This study uses thematic discussion, questionnaire analysis, case group discussion, and feedback at the end of the term, so as to understand the degree of understanding and deepening of student learning. The questionnaire analysis is accumulated termly, and the results are provided for the students taking the course to compare, and gradually improve the framework of life accounting. The assets of a life company include: physical strength, mental strength, ability, financial strength, group strength, physique, kinship, network, intelligence, value, nature, and reincarnate merits as contingent assets. Liabilities include: over coiling, promising, deceiving, owing a favor, begging, and karmic debts as contingent liabilities. Equity includes: inputs and expectations of nine types of shareholders of a life company. The comprehensive income statement of a life company takes all emotional and material returns as the total revenue, and one year's life as the operating cost, the time and energy devoting for survival, living, and life are the same as the operating expenses. In conclusion, net profit is happiness and well-being, which including: peace, health, joy, gladness and achievement, and passion and perseverance are regarded as other comprehensive income (OCI).


行政院主計總處(2016)。國民幸福指數統計。取自 http:// happy_index.dgbas.gov.tw
呂氏春秋‧仲春紀。貴生。中國哲學書電子計劃。取自 https://ctext.org/lv-shi-chun-qiu/gui-sheng/zh
陳志賢(2015)。幸福心理學。科學發展月刊,509 期,16-21。