朝陽科技大學 097學年度第1學期教學大綱
Intermediate Accounting 中級會計學

當期課號 1443 Course Number 1443
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 ,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  
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  
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
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