當期課號 |
6377 |
Course Number |
6377 |
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(二進)三A |
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. |