當期課號 |
6409 |
Course Number |
6409 |
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(二進)四A |
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 |
林蕙真<高等會計學 上冊 3rd Ed.<新陸 >>上課嚴禁使用盜印之教材 |
Teaching Materials |
|
成績評量方式 |
1.平時考40% 2.期中考30% 3.期末考30% |
Grading |
1.Test 40% 2.Mid 30% 3.Final 30% |
教師網頁 |
|
教學內容 |
合併報表之編製 |
Syllabus |
Consolidated Statments Preparation |