朝陽科技大學 099學年度第2學期教學大綱
Advanced Accounting 高等會計學

當期課號 1327 Course Number 1327
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B 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%
(暫定)

屆時將以"積分制"累積成績.
Grading Quizes 40% Midterm 30% Final 30%
(Participation Bonus as deemed necessary)

*Only temporary measure.

Grade will be determined by "accumulating system".
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.
尊重智慧財產權,請勿非法影印。