| 當期課號 |
3006 |
Course Number |
3006 |
| 授課教師 |
李杏美 |
Instructor |
LEE,SHING MEI |
| 中文課名 |
會計學 |
Course Name |
Accounting |
| 開課單位 |
財務金融系(四進)一A |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
介紹會計資訊形成的過程，讓學生學習各種會計科目之處理方式，進而能編製完整且客觀的財務報表。 |
Objectives |
Introduce the basic ideas of accounting,accounting cycle and the new vision of accounting in ROC and USA to lead the students establish the basic abilities to learn further. |
| 教材 |
1.會計學新論(6/e)下冊,IFRS最新解析, 林蕙真等著
2.財務會計, 國際財務報導版本 ,2010(Donald E. Kieso,Jerry J. Weygandt,
Paul D. Kimmel) |
Teaching Materials |
1.會計學新論(6/e)Volumn 2, IFRS edition 林蕙真等著
2.FINANCIAL ACCOUNTING,IFRS Edition,2010
(Donald E. Kieso,Jerry J. Weygandt,
Paul D. Kimmel) |
| 成績評量方式 |
期中考:30%
期末考:30%
小考:10%
作業:15%
出席:15% |
Grading |
Midterm exam:30%
Final exam:30%
Quiz:10%
Homework:15%
Participation:15% |
| 教師網頁 |
|
| 教學內容 |
第一週~第八週
Chapter 10 遞耗資產與無形資產
Chapter 11 流動負債
Chapter 12 會計原則
Chapter 13 獨資與合夥
Chapter 14 公司會計(一)
Chapter 15 公司會計(二)
第九週 期中考
第十週~第十七週
Chapter 16 長期負債
Chapter 17 投資
Chapter 18 現金流量表
Chapter 19 財務報表分析
第十八週 期末考 |
Syllabus |
Week1~8
Chapter 10 Natural Resources, and Intangible Assets
Chapter 11 Current Liabilities
Chapter 12 Accounting Principles
Chapter 13 Proprietership and Partnership
Chapter 14 Corporate Accounting(I)
Chapter 15 Corporate Accounting(II)
Week9 Midterm exam
Week10~17
Chapter 16 Non-current Liabilities
Chapter 17 Investment
Chapter 18 Statement of Cash Flow
Chapter 19 Financial Analysis
Week 18 Final exam |