| 當期課號 |
3045 |
Course Number |
3045 |
| 授課教師 |
楊麗文 |
Instructor |
YANG,LEE WEN |
| 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 |
課本:林蕙真中級會計學理論
參考課本
Intermediate Accounting ,11/e Kieso, Weygandt, and Warfield
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%、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 4. |