朝陽科技大學 091學年度第2學期教學大綱
Intermediate Accounting 中級會計學

當期課號 2394 Course Number 2394
授課教師 楊維如 Instructor YOUNG,WEI JU
中文課名 中級會計學 Course Name Intermediate Accounting
開課單位 會計系(四日)二B Department  
修習別 必修 Required/Elective Required
學分數 4 Credits 4
課程目標 1.介紹我國及美國之會計理論體系及一般公認會計原則 2.資產、負債、權益之會計處理及評價;收入、費用之認列原則 3.財務報表說明 4.現金,應收款項,存貨,營業用資產會計處理。 Objectives This course will include following topics:1.Introduction Financial Accounting Standards Board of ROC and USA; 2.Introduction "generally accepted accounting principles"; 3.Review:The Income Statement ,the Retained Earnings Statement ,Balance Sheet and the Statement of Cash Flows; 4.Asset,Liabilities,Owner Equity ,Income and Expense Recognition and Measurement.
教材 1.教師課堂講授 Teaching Materials Class Literature
成績評量方式 小考40%<期中考30%<期末考30% Grading Quiz 40%
Midterm 30%
Final 30%
教師網頁  
教學內容 負債及股東權益科目一般公認會計原則下之處理 Syllabus Accounting of Liabilities and Equities
Statement of Cash Flow
尊重智慧財產權,請勿非法影印。