朝陽科技大學 092學年度第1學期教學大綱
Intermediate Accounting 中級會計學

當期課號 3073 Course Number 3073
授課教師 李杏美 Instructor LEE,SHING MEI
中文課名 中級會計學 Course Name Intermediate Accounting
開課單位 財務金融系(四進)二A Department  
修習別 必修 Required/Elective Required
學分數 3 Credits 3
課程目標 會計理論之發展、財務報表、現金及應收款項、存貨、固定資產、長短期投資、長短期負債、股東權益、收入之認列、租賃會計、所得稅會計、退休金會計。 Objectives As growing and dynamic area of accountancy, intermediate accounting requires ever increasing knowledge and refinement of skills. Our goal is to achieve the most educational effective blend of concepts and practice relation to the current intermediate accounting.
教材 以板書及投影片講授為主並佐以問答方式引導學生做深入思考 Teaching Materials Lectures and discussions
成績評量方式 期中考30%
期末考40%
平時成績30%(隨堂考15% +分組報告15%)
Grading Midterm exam:30%
Final exam:30%
Others :40%(Quiz:15%+Group Presentation:15%+Participation:10%)
教師網頁  
教學內容 透過會計理論架構之介紹、自主學習和獨立思考習慣之培養,使學生了解國內外財務會計及會計實務上之差異,並進而奠定財務相關課程之基礎。 Syllabus This course will acquaint students with the differences between financial accounting and practical Accounting in ROC and USA through introducing the framework of ccounting,forming the habbit of self-learning and independent thinking .It is intended to be a preparatory course for advanced business learning.
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