| 當期課號 |
1013 |
Course Number |
1013 |
| 授課教師 |
李杏美 |
Instructor |
LEE,SHING MEI |
| 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A |
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 , 國際財務報導準則版本2010(Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfi) |
Teaching Materials |
Intermediate Accounting .Volume 1
IFRS Edition,2010(Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfi) |
| 成績評量方式 |
期中考30%,
期末考30%,
參與率10%,
小考15%,
作業15% |
Grading |
Midterm 30%,
Final 30%,
Participation 10%,
Quiz15%,
Homework15% |
| 教師網頁 |
|
| 教學內容 |
第一週~第二週
Ch1財務會計與會計標準
Ch2會計報告的觀念架構
第 三週~第五週
Ch3 會計資訊系統
Ch4 損益表與相關資訊
Ch5 財務狀況表與現金流量表
第六週~第八週
Ch6會計與貨幣時間價值
Ch7 現金與應收帳款
第九週 期中考
第十週~第十二週
Ch8 存貨評價:成本法
Ch9 其他存貨評價方法
第十三週~第十五週
Ch10 固定資產之取得與處分
Ch11 折舊,毀損與折耗
Ch12 無形資產
第十六週~第十七週
Ch13 流動負債與或有負債
Ch13 非流動負債
第十八週 期末考 |
Syllabus |
Week 1～2
Ch 1 Financial Accounting and Accounting Standards.
Ch 2 Conceptual Framework for Accounting Reporting
Week 3～5
Ch 3 - The Accounting Information System
Ch 4 - Income Statement and related information.
Ch 5 – Statement of Financial Position and Statement of Cash Flows.
Week 6～8
Ch 6 - Accounting and the time value of money
Ch 7 - Cash and Receivable.
Week 9 Midterm exam
Week 10～12
Ch 8 - Valuation of Inventories: A cost-basis approach.
Ch 9 - Inventories: Additional Valuation Issues.
Week 13～15
Ch 10 - Acquisition and Disposition of Property, and Equipment.
Ch 11 - Depreciation, Impairments, Depletion .
Ch 12 - Intangible Assets
Week 16～17
Ch 13 – Current Liabilities, Provisions, and Contingencies
Ch 14 – Non-Current Liabilities
Week 18 Final exam |