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 trends 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.
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 accounting principles, assumptions and practices of Accounting (1), explores the provisions of generally accepted accounting principles more deeply, and compares accounting in my country, the United States and international accounting. The differences in standards enable students to understand domestic and foreign accounting standards. In addition to learning professional accounting knowledge, students also gain an international perspective. This course also assists students in understanding 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.
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.
| 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 |
