| 當期課號 |
1451 |
Course Number |
1451 |
| 授課教師 |
楊麗文 |
Instructor |
YANG,LEE WEN |
| 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:
1.鄭丁旺著中級會計學第十版(2009)
參考書籍:
2.林惠貞著中級會計學新論第五版
3.Intermediate Accounting ,12/更新版 Kieso, Weygandt, and Warfield
4.財務會計準則公報 |
Teaching Materials |
Intermediate Accounting ,12ed,Kieso, Weygandt, and Warfield |
| 成績評量方式 |
期中考25%,期末考25%,平時考40%,上課表現及出席10%請同學注意
其中包括有4次再星期二7-8節A,B,C三班共同舉行的小考
(無法參加此四次共同小考的同學,該次小考成績為0分)
期中期末考亦為A,B,C三班共同舉行 |
Grading |
1.Assignments and Participation (40%+10%) 2.The mid-term exam (25%)
3.the final exam (25%) |
| 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.投資與負債、權益之會計處理及評價
5.現金流量表編製 |
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 |