| 當期課號 |
4165 |
Course Number |
4165 |
| 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(二日)四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 |
鄭丁旺著中級會計學第七版
研究所及會計師歷屆考題 |
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 |