朝陽科技大學 098學年度第1學期教學大綱
Advanced Accounting 高等會計學

當期課號 1457 Course Number 1457
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A 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(最新版) 林蕙真著
Advanced Accounting by Debra Jeter and Paul Chaney
Teaching Materials Required: Advanced Accounting (10th edition) by Beams, Anthony, Clement and Lowensohn
Suggested: 高等會計學新論(最新版) 林蕙真著
Advanced Accounting by Debra Jeter and Paul Chaney
成績評量方式 課堂參與 50分
隨堂考 150分
小考 300分
期中考 250分
期末考 250分

總分 1000分
Grading Class participation 50 points
Pop quizzes 150 points
Quizzes 300 points
Midterm 250 points
Final 250 points

Total 1000 points
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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