| 當期課號 |
3382 |
Course Number |
3382 |
| 授課教師 |
林鳳麗 |
Instructor |
LIN,FENG LI |
| 中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
| 開課單位 |
會計系(四進)二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 |
課本:林惠貞著中級會計學新論上下第三版財務會計準則公報
參考課本:Intermediate Accounting ,11/e Kieso, Weygandt, and Warfield ; 鄭丁旺著中級會計學第七版 |
Teaching Materials |
|
| 成績評量方式 |
出席狀況及平時考30% 期中考30% 期末考40% |
Grading |
Participation and Quize(30%)
mid-term exam (30%)
final exam (40%) |
| 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.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 |
Syllabus |
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 Equiaty,Income and Expense Recognition and Measurement |