當期課號 |
1318 |
Course Number |
1318 |
授課教師 |
陳輝格 |
Instructor |
CHEN,HEY GER |
中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
開課單位 |
會計系(四日)二A |
Department |
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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 財務會計準則公報 參考課本:林惠貞著中級會計學新論上下第三版,鄭丁旺著中級會計學第七版 |
Teaching Materials |
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成績評量方式 |
平時30%、期中30%、期末40% |
Grading |
quiz and participation (30%) mid-term exam (30%) final exam (40%) |
教師網頁 |
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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.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。 |
Syllabus |
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 |