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 3042 Course Number 3042
授課教師 柯俊禎 Instructor KO,JIM CHEN
中文課名 中級會計學 Course Name Intermediate Accounting
開課單位 財務金融系(四進)二A Department  
修習別 必修 Required/Elective Required
學分數 3 Credits 3
課程目標 會計理論之發展、財務報表、現金及應收款項、存貨、固定資產、長短期投資、長短期負債、股東權益、收入之認列、租賃會計、所得稅會計、退休金會計。 Objectives As growing and dynamic area of accountancy, intermediate accounting requires ever increasing knowledge and refinement of skills. Our goal is to achieve the most educational effective blend of concepts and practice relation to the current intermediate accounting.
教材 中級會計學新論 林蕙真著 第三版 新陸書局(intermediate accounting 3rd edition Formosa bookstore)) Teaching Materials  
成績評量方式 平時成績佔30%
期中考成績佔30%
期末考成績佔40%
Grading class attedance 30%
midterm exam 30%
final exam 40%
教師網頁  
教學內容 leasing 流動負債
長期負債
股東權益及潛在普通股
每股盈餘
長短期投資
所得稅會計
租賃會計
Syllabus current liability
long term liability
equity
EPS
long term & short term investment
income tax accounting
leasing accounting
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