Taught In English1575 - 會計學（二） Intermediate Accounting

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教育目標 Course Target

1. 企業經濟實質的瞭解

在缺乏實務經驗下，如何認識企業所面對的經濟環境、進而瞭解交易的經濟實質，是困難但卻重要的議題。同學藉由會計學(二) 的修習，將可熟悉企業營運的模式。
2. 分析、判斷能力的培養

瞭解了企業交易事項的實質之後，接下來則是運用會計的原理與原則，將交易事項忠實地記載與表達。如何將會計的原理、原則運用在特定的交易事項上，則是同學培養分析與判斷能力絕佳時機。
3. 細心與耐性的養成

在企業交易事項本質的瞭解及會計原理、原則的運用之後，同學仍需保持清醒的頭腦、耐著性子，小心地計算出交易事項對各會計科目的影響，以免功虧一簣，同學可藉此培養細心與耐性的處事態度。

1. Understanding of the economic reality of the enterprise

In the absence of practical experience, how to understand the economic environment faced by the enterprise and then understand the economic reality of transactions is a difficult but important question. Through the training of the program (II), students will be familiar with the business operation model.
2. Cultivate the ability to analyze and judge

After understanding the reality of corporate transactions, the next step is to use the principles and principles of the project to record and express transactions in a realistic manner. How to apply the principles and principles of the program to specific transactions is an excellent time for students to cultivate analysis and judgment abilities.
3. The cultivation of carefulness and patience

After understanding of the essence of corporate transactions and applying the principles and principles of the program, students still need to keep a clear head and patience, and carefully calculate the impact of transactions on each subject to avoid being able to achieve success. Students can use this to cultivate the attitude of carefulness and patience.

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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.

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參考書目 Reference Books

1. Stice, J., and E. Stice, 2014, Intermediate Accounting, 19th edition, South-Western Publishing.(指南代理)


2. 國際會計準則(IFRSs)


3. 統一超商年報

1. Stice, J., and E. Stice, 2014, Intermediate Accounting, 19th edition, South-Western Publishing.(Guidelines Agency)


2. International Conference Measurement Sites (IFRSs)


3. Standard Supermarket Annual Report

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評分方式 Grading

評分項目 Grading Method	配分比例 Grading percentage	說明 Description
平時成績平時成績 Regular achievements	15	老師之隨堂測驗
助教小考助教小考 Teaching Assistant Exam	20	助教之隨堂測驗
課程筆記課程筆記 Course Notes	15	由老師對二次課程筆記及一次個案予以評分
期中考期中考 Midterm exam	25
期末考期末考 Final exam	25

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授課大綱 Course Plan

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