| 當期課號 |
3015 |
Course Number |
3015 |
| 授課教師 |
許瑜娟 |
Instructor |
Hsu,Yu Chuang |
| 中文課名 |
中級會計學(二) |
Course Name |
Intermediate Accounting |
| 開課單位 |
財務金融系(四進)二A |
Department |
|
| 修習別 |
選修 |
Required/Elective |
Elective |
| 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 body of knowledge. This course of 5 parts, as follows: Part1: Financial reporting: Concepts, Financial Statements and Related Disclosures.
Part2: Financial Reporting: Asset Measurement and Income Determination. Part3: Financial Reporting: Valuation of Liabilities and Investment. Part4: Financial Reporting: Stockholder‘s Equity. Part5: Financial Reporting: Special Topics
. |
| 教材 |
中級會計學理論與應用 第四版 |
Teaching Materials |
Intermediate Accounting 4th edition |
| 成績評量方式 |
平時成績佔30%
期中考成績佔30%
期末考成績佔40% |
Grading |
class attedance 30%
midterm exam 30%
final exam 40% |
| 教師網頁 |
|
| 教學內容 |
長期負債
股東權益
淺在普通股及每股盈餘
投資與避險
所得稅會計
租賃會計 |
Syllabus |
long term liability
equity
EPS
long term investment
income tax accounting
leasing accounting |