朝陽科技大學 096學年度第1學期教學大綱
Advanced Accounting 高等會計學

當期課號 1344 Course Number 1344
授課教師 張淳堅 Instructor CHANG,CHUN CHIEN
中文課名 高等會計學 Course Name Advanced Accounting
開課單位 會計系(四日)三B 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 Required: Advanced Accounting (9th edition) by Beams, Anthony, Clement and Lowensohn
Suggested: 高等會計學新論(第三版) 林蕙真著
Advanced Accounting by Debra Jeter and Paul Chaney
Teaching Materials Required: Advanced Accounting (9th edition) by Beams, Anthony, Clement and Lowensohn
Suggested: 高等會計學新論(第三版) 林蕙真著
成績評量方式 課堂參與, 隨堂考 20%
小考 30% 期中考 25% 期末考 25%
Grading Class participation & pop quizzes 20%
Quiz 30% Midterm 25% Final 25%
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 Syllabus To prepare students developing a conceptual understanding in the area of business combinations, consolidated statements, and other specialized topics.
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