| 當期課號 |
3281 |
Course Number |
3281 |
| 授課教師 |
戴正玲 |
Instructor |
Tai,Cheng Ling |
| 中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
| 開課單位 |
會計系(四進)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 |
鄭丁旺博士所著中級會計學下冊第八版及相關公報
Dr. Ding-wong Jen's intermediate accounting (8th edition ) and some bulletins related |
Teaching Materials |
|
| 成績評量方式 |
平時成績40%
期中考試30%
期末考試30% |
Grading |
general performance in class and tests 40%
mid-term exam. 30%
final exam. 30% |
| 教師網頁 |
|
| 教學內容 |
長期投資 流動負債 長期負債 公司會計 現金流量表
財務報導其他問題 |
Syllabus |
long-term invesment, current liability,long-term liability,corporation accounting,statement of cash flow,other questions about financial report |