當期課號 |
1270 |
Course Number |
1270 |
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(二日)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 |
Advanced Accounting, 8th edition, Beams, 高等會計學 第三版 上下冊 林蕙真 |
Teaching Materials |
|
成績評量方式 |
平時考40% 期中考30% 期末考30% |
Grading |
Test 40% Mid-Term 30%, Final 30% |
教師網頁 |
|
教學內容 |
長期股權投資之會計處理及合併報表之編製 。 外幣交易及財務報表之編製 |
Syllabus |
To prepare students developing a conceptual understanding in the area of business combinations, consolidated statements, and other specialized topics. 教師網頁 |