| 當期課號 |
1454 |
Course Number |
1454 |
| 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 |
Advanced Accounting, 10th Edition, Beams/Anthony/Clement/Lowensohn
高等會計學 第五版 林蕙真著 |
Teaching Materials |
Advanced Accounting, 10th Edition, Beams/Anthony/Clement/Lowensohn
Advanced Accounting, 5th Edition,
Hui-Jen Lin |
| 成績評量方式 |
平時成績 40% Midterm 30% Final 30% |
Grading |
Quizes 40% Midterm 30% Final 30%
(Participation Bonus as deemed necessary) |
| 教師網頁 |
|
| 教學內容 |
延續上學期的課程, 學習企業合併財務報表的編制, 外幣換算及合夥事業的會計處理等 |
Syllabus |
To learn issues regarding consoliated financial statements, foreign currency transactions and partnerships. |