| 當期課號 |
1468 |
Course Number |
1468 |
| 授課教師 |
呂珮珊 |
Instructor |
LU,PEI SHAN |
| 中文課名 |
財務會計準則研究 |
Course Name |
Financial Accounting Principles Research |
| 開課單位 |
會計系(四日)四A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
介紹有關租賃、退休金、所得稅、會計變動之相關會計處理。 |
Objectives |
This course introduces accounting concepts related to leasing, pension, income taxes,and accounting changes. |
| 教材 |
Intermediate accounting, 11th Edition. Kieso, Weygandt, Warfield
鄭丁旺，中級會計學，第8版。 |
Teaching Materials |
|
| 成績評量方式 |
平常成績：40％
期中考：30％
期末考：30％ |
Grading |
Quizes and Assignments:40%
Midterm:30%
Final exam: 30% |
| 教師網頁 |
|
| 教學內容 |
介紹有關租賃、退休金、所得稅、會計變動之相關會計處理及新公報 |
Syllabus |
Introduce accounting concepts related to leasing, pension, income taxes,and accounting changes |