朝陽科技大學 096學年度第2學期教學大綱
Intermediate Accounting 中級會計學

當期課號 1337 Course Number 1337
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%+岀席10%+學習態度10% ,每次點名不到者,除不可抗力之因素外,扣學期分數一分,扣滿十分為止。
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 3.財務報表說明 4.現存貨,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.
尊重智慧財產權,請勿非法影印。