| 當期課號 |
1332 |
Course Number |
1332 |
| 授課教師 |
黃素慧 |
Instructor |
HUANG,SU HUI |
| 中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
| 開課單位 |
會計系(四日)二C |
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 ,12/e Kieso, Weygandt, and Warfield
林惠貞著中級會計學新論上下
財務會計準則公報 |
Teaching Materials |
Intermediate Accounting ,12/e Kieso, Weygandt, and Warfield |
| 成績評量方式 |
1.考試成績＝各章考試80%(含期中期末考)+(岀席＋學習態度)20% 2.考試作弊學期總成績為零
2.作弊一律學期分數0分，並送教務處辦理。 |
Grading |
1.exams + participation = 100
2.Cheat in exams is strictly prohibited. |
| 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.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 |
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. |