當期課號 |
2032 |
Course Number |
2032 |
授課教師 |
楊維如 |
Instructor |
YOUNG,WEI JU |
中文課名 |
高等會計學 |
Course Name |
Advanced Accounting |
開課單位 |
會計系(四日)三B |
Department |
|
修習別 |
必修 |
Required/Elective |
Required |
學分數 |
3 |
Credits |
3 |
課程目標 |
長期股權投資之會計處理及合併報表之編製。 |
Objectives |
This course prepares students developing a conceptual understanding in the area of business combinations, consolidated statements, and other specialized topics. |
教材 |
課堂講授 |
Teaching Materials |
Class Literature |
成績評量方式 |
Test 40% Bonus :review test 10% Mid-Term 30% Final 30% |
Grading |
Test 40% Bonus:review test 10% Mid-Term 30% Final 30% |
教師網頁 |
|
教學內容 |
1.Consolidated Statements 2.Froeign Currency Transaction 3.Reorganization 4.Partnership |
Syllabus |
1.Consolidated Statements 2.Froeign Currency Transactions and Translation 3.Reorganization 4.Partnership |