| 當期課號 |
2011 |
Course Number |
2011 |
| 授課教師 |
楊麗文 |
Instructor |
YANG,LEE WEN |
| 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.課堂講授為主，同學須事先預習
2.鼓勵同學課堂中積極參與討論
3.輔以實務界之實例，實際習作
4.強調理論與實務之異同 |
Teaching Materials |
|
| 成績評量方式 |
1.100%(平時40%-含期初複習考10%、期中、期末各30%) |
Grading |
Assignments and Participation (40%) 2The mid-term exam (30%) and the final exam (30%) |
| 教師網頁 |
|
| 教學內容 |
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.頭資與負債、權益之會計處理及評價
3.現金流量表編製 |
Syllabus |
1.Introduction Financial Accounting Standards Board of ROC and USA
2.Introduction "generally accepted accounting principles"
3.Review: Investment,current liability,long-term liabilitythe and equity and Statement of Cash Flows 4. |