1572 - 會計學(二) 英授 Taught in English

Intermediate Accounting

教育目標 Course Target

比較我國及國際會計準則之差異,使學生了解國內外之會計準則,配合2013年起我國上市櫃公司改採國際會計準則,讓學生學習會計之專業知識,理論與實務配合,並具國際視野。

Comparing the differences between domestic and international accounting standards enables students to understand domestic and foreign accounting standards. In conjunction with the adoption of international accounting standards by listed companies in my country starting in 2013, students learn professional accounting knowledge, coordinate theory and practice, and gain an international perspective.

課程概述 Course Description

會計學(二)主要教導學生暸解財務會計之準則,其接續會計學(一)之各項會計原則、假設及慣例,更深入的探討一般公認會計原則之規定,並比較我國、美國及國際會計準則之差異,使學生了解國內外之會計準則,除讓學生學習會計之專業知識外,並具國際視野。本課程亦協助同學認識企業所進行的經濟活動,並將企業的經濟活動忠實記載並在財務報表中允當表達的能力。

Accounting (2) mainly teaches students to understand the principles of financial accounting. It continues the various accounting principles, assumptions and practices of Accounting (1), explores the provisions of generally accepted accounting principles in more depth, and compares the differences between my country, the United States and international accounting standards, so that students can understand domestic and foreign accounting standards. In addition to allowing students to learn professional accounting knowledge, it also provides students with an international perspective. This course also helps students understand the economic activities carried out by enterprises and their ability to faithfully record the economic activities of enterprises and properly express them in financial statements.

參考書目 Reference Books

1.IFRS公報(會計研究發展基金會 http://www.ardf.org.tw/html/TIFRS3.html 翻譯)。
2.中級會計學第12版上、下冊,鄭丁旺著。
3.講義。

1. IFRS Bulletin (Translated by the Accounting Research and Development Foundation http://www.ardf.org.tw/html/TIFRS3.html).
2. Intermediate Accounting 12th Edition Volumes 1 and 2, written by Zheng Dingwang.
3. Handouts.

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
小考
Quiz
30 每學期定期五次小考
期中考
midterm exam
35
期末考
final exam
35

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 1572
  • 學分 Credit: 3-3
  • 上課時間 Course Time:
    Wednesday/1,2,3,4[M240]
  • 授課教師 Teacher:
    廖述忠
  • 修課班級 Class:
    會計系2A
  • 選課備註 Memo:
    不及格可續修下學期
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 96 人

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