當期課號 |
1859 |
Course Number |
1859 |
授課教師 |
楊維如 |
Instructor |
YOUNG,WEI JU |
中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
開課單位 |
會計系(四日)二B |
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 |
Intermeditate Accounting,11th, Donald E. Kieso, Wiley 參考書:林蕙真<中級會計學新論第三版上下冊 鄭丁旺<中級會計學第七版上冊 上課嚴禁使用盜印之教材 |
Teaching Materials |
|
成績評量方式 |
小考40%<期中考30%<期末考30% |
Grading |
Test 40%, Midterm 30%, Final 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.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。 負債及權益科目一般公認會計原則下之處理 |
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 Equity ,Income and Expense Recognition and MeasurementAccounting Principles of Assets and Liabilities. |