當期課號 |
6403 |
Course Number |
6403 |
授課教師 |
張耿尉 |
Instructor |
KENG,WEI CHANG |
中文課名 |
財務會計準則研究 |
Course Name |
Financial Accounting Principles Research |
開課單位 |
會計系(二進)五A |
Department |
|
修習別 |
選修 |
Required/Elective |
Elective |
學分數 |
3 |
Credits |
3 |
課程目標 |
介紹有關租賃、退休金、所得稅、會計變動之相關會計處理。 |
Objectives |
This course introduces accounting concepts related to leasing, pension, income taxes,and accounting changes. |
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 |
平時30%、期中30%、期末40% |
Grading |
Assignments and Participation (30%) 2The mid-term exam (30%) and the final exam (40%) |
教師網頁 |
|
教學內容 |
準備研究所,會計師考試同學中會總複習 討論附利息補償金之應付公司債會計處理,租賃會計,退休金會計,所得稅會計,會計變動 |
Syllabus |
The Measurement and Valuation of Bonds Payable Accounting for Leases Accounting for Pensions and Other Postemplyment Benefits Accounting for Income Taxes Accounting Changes and Error Corrections |