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course information of 103 - 1 | 1574 Intermediate Accounting(會計學(二))

Taught In English1574 - 會計學(二) Intermediate Accounting


教育目標 Course Target

This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting. Following modern trend in financial reporting, the course emphasizes IFRS (International Financial Reporting Standards) and Taiwan GAAP materials will also be discussed throughout the semester. After taking this course, students are expected to develop the ability in preparing, organizing and analyzing financial accounting data.This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting. Following modern trend in financial reporting, the course emphasizes IFRS (International Financial Reporting Standards) and Taiwan GAAP materials will also be discussed throughout the semiconductor. After taking this course, students are expected to develop the ability in preparing, organizing and analyzing financial accounting data.


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。
The main teaching students to understand the standards of financial associations, and their successive principles, assumptions and practices of the conference (I), explore the provisions of general public association principles, and compare the differences between our country, the United States and the international association standards, so that students can understand the standards at home and abroad, and in addition to allowing students to learn professional knowledge of associations, they also have an international vision. This course also helps students to recognize the economic activities conducted by the company and to record the economic activities of the company and allow the performance of the company in the financial report.


參考書目 Reference Books

Intermediate Accounting (IFRS edition), by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2011.
ISBN: 9780470616307
intermediate accounting (IFRS edition), by Donald E. kies O, Jerry we Y feel T, and Terry D. Warfield, John Wiley & sons Inc., 2011. ISBN: 9780470616307


評分方式 Grading

評分項目 Grading Method 配分比例 Grading percentage 說明 Description
Midterm ExamMidterm Exam
midterm exam
30
Final ExamFinal Exam
final exam
30
QuizzesQuizzes
quizzes
25
Group Problem SolvingGroup Problem Solving
group problem solving
10
Class ParticipationClass Participation
class participation
5

授課大綱 Course Plan

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相似課程 Related Course

必修-1572 Intermediate Accounting / 會計學(二) (會計系2A,授課教師:廖述忠,三/1,2,3,4[M240])
必修-1575 Intermediate Accounting / 會計學(二) (會計系2B,授課教師:許書偉,二/7,8[M134] 四/5,6[M233])

Course Information

Description

學分 Credit:3-3
上課時間 Course Time:Tuesday/5,6,7,8[M156]
授課教師 Teacher:廖麗凱
修課班級 Class:會計系2
選課備註 Memo:不及格可續修下學期
This Course is taught In English 授課大綱 Course Plan: Open

選課狀態 Attendance

There're now 39 person in the class.
目前選課人數為 39 人。

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