Taught In English1584 - 中會專題 Seminar on Intermediate Accounting

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教育目標 Course Target

1. 企業經濟實質的進階瞭解

會計學(二)主要針對一般的企業經濟實質，中會專題則進一步介紹投資、租賃、退休金、所得稅及洐生性金融商品等較為複雜的經濟實質及活動。
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. Advanced understanding of the economic substance of enterprises

Accounting (2) mainly focuses on the general economic substance of enterprises, and the special topic in the mid-level conference further introduces investment, leasing, pensions, income tax and spontaneity Financial products and other relatively complex economic substances and activities.
2. Cultivation of analysis and judgment abilities

After understanding the essence of corporate transactions, the next step is to use accounting principles and principles to faithfully record and express the transactions. How to apply accounting principles and principles to specific transactions is an excellent opportunity for students to develop their analysis and judgment skills.
3. Cultivating care and patience

After understanding the nature of corporate transactions and applying accounting principles and principles, students still need to keep a clear mind, be patient, and carefully calculate the consequences of transactions The impact of various accounting subjects, so as not to fall short, students can use this to cultivate a careful and patient attitude.

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課程概述 Course Description

中會專題為一門三學分之選修課，旨在延續會計學(二)之課程，並進一步介紹一些進階的議題。本課程將介紹投資、租賃、退休金、所得稅及衍生性商品等議題及相關的會計處理。
The Seminar Topic is a three-credit elective course that aims to continue the Accounting (II) course and further introduce some advanced topics. This course will introduce topics such as investments, leasing, pensions, income taxes and derivatives and related accounting treatments.

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參考書目 Reference Books

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


2. 國際會計準則(IFRSs)


3. 統一超商年報

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


2. International Accounting Standards (IFRSs)


3. Uni-President 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
課程參與課程參與 course participation	15	老師之隨堂測驗
課程小考課程小考 Course quiz	20	助教之隨堂測驗
課程筆記課程筆記 Course Notes	15	由老師對兩次課程筆記及一次個案評分
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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相似課程 Related Course

必選-1580 Seminar on Intermediate Accounting / 中會專題 (會計系3A，授課教師：廖述忠，一/5,6,7,8[M233])