當期課號 |
1305 |
Course Number |
1305 |
授課教師 |
黃素慧 |
Instructor |
HUANG,SU HUI |
中文課名 |
中級會計學 |
Course Name |
Intermediate Accounting |
開課單位 |
會計系(四日)二A |
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, DW Jeng. 10ed. |
成績評量方式 |
平時40%、期中25%、期末25%、上課表現及出席10% *請同學注意 其中包括有4次在星期二7-8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%) 2.The mid-term exam (25%) 3.the final exam (25%) 4.Participation (10%) |
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.現金,應收款項,存貨,營業用資產會計處理 |
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 |