| 當期課號 |
1094 |
Course Number |
1094 |
| 授課教師 |
柯俊禎 |
Instructor |
KO,JIM CHEN |
| 中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
| 開課單位 |
財務金融系(四日)二C |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
會計理論之發展、財務報表、現金及應收款項、存貨、固定資產、長短期投資、長短期負債、股東權益、收入之認列、租賃會計、所得稅會計、退休金會計。 |
Objectives |
As growing and dynamic area of accountancy, intermediate accounting requires ever increasing knowledge and refinement of skills. Our goal is to achieve the most educational effective blend of concepts and practice relation to the current intermediate accounting. |
| 教材 |
中級會計學新論 著 第5版 (intermediate accounting 5th edition Formosa bookstore)) |
Teaching Materials |
Intermediate Accounting 5th edition |
| 成績評量方式 |
平時成績佔30%
期中考成績佔30%
期末考成績佔40% |
Grading |
class attedance 30%
midterm exam 30%
final exam 40% |
| 教師網頁 |
|
| 教學內容 |
固定資產
流動負債
長期負債
股東權益及潛在普通股
每股盈餘
長短期投資
所得稅會計
租賃會計 |
Syllabus |
fixed Assets
current liability
long term liability
equity
EPS
long term & short term investment
income tax accounting
leasing accounting |