| 當期課號 |
7229 |
Course Number |
7229 |
| 授課教師 |
黃金發 |
Instructor |
HWANG,JIN FA |
| 中文課名 |
高等財務會計理論 |
Course Name |
Advanced Financial Accounting |
| 開課單位 |
會計系碩士班一A |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
本課程旨在研討近代財務會計理論之發展過程，以及晚近會計研究課題。希望藉由本課程讓學生對會計理論的內涵及未來的發展有所了解，以及提升對財務會計的素養進而在實務上加以運用。 |
Objectives |
The objectives of the course is through the study of the evolution of accounting theory and recent special topics to enhance the understanding and application the theory in the real world. |
| 教材 |
1.授課老師主講內容
2.指定參考考文獻由學生報告
3.強調共同參與研討 |
Teaching Materials |
1.Lectures by the teacher.
2.Assignment the academic paper to discussion in the class. |
| 成績評量方式 |
1.期中考及期末考各佔30%.
2.研究報告25%.
3.課堂參與15%. |
Grading |
1.paper test for intermediate and final term per 30%.
2.Term paper 25%.
3.participation in discussion 15%. |
| 教師網頁 |
|
| 教學內容 |
本課程旨在研討近代財務會計理論之發展過程，以及晚近會計研究課題。希望藉由本課程讓學生對會計理論的內涵及未來的發展有所了解，以及提升對財務會計的素養進而在實務上加以運用。 |
Syllabus |
The objectives of the course is through the study of the evolution of accounting theory and recent special topics to enhance the understanding and application the theory in the real world. |