| 當期課號 |
1063 |
Course Number |
1063 |
| 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)三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~第八週
第十二章 無形資產
第十三章 流動負債
第十四章 非流動負債
第十八章 收益
第九週 期中考
第十周~第十七週
第十五章 權益
第十六章 稀釋性證券和每股盈餘
第十七章 投資
第二十三章 現金流量表 |
Syllabus |
Week 1～8
Ch 12 - Intangible Assets
Ch 13 – Current Liabilities, Provisions, and Contingencies
Ch 14 – Non-Current Liabilities
Ch 18 - Revenue
Week 9 Midterm
Week 10~17
Ch 15 - Equity
Ch 16 - Dilutive securities and earnings per share
Ch 17 - Investment.
Ch 23 –Statement of Cash Flows.
Week 18 Final exam |