朝陽科技大學 094學年度第2學期教學大綱
Intermediate Accounting 中級會計學

當期課號 1219 Course Number 1219
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(二日)三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:Intermediate Accounting ,11/e Kieso, Weygandt, and Warfield 參考課本林蕙真中級會計學新論鄭丁旺著中級會計學第八版 Teaching Materials  
成績評量方式 1.100%(平時40%-含期初複習考10%、期中、期末各30%) Grading Assignments and Participation (40%) 2The mid-term exam (30%) and the final exam (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.投資與負債、權益之會計處理及評價 3.現金流量表編製 Syllabus 1.Introduction Financial Accounting Standards Board of ROC and USA 2.Introduction "generally accepted accounting principles" 3.Review: Investment,current liability,long-term liabilitythe and equity and Statement of Cash Flows
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