After taking this course, students are expected to understand:
(1) basic concepts and theories of contemporary financial accounting information system, and the content of financial statements as well.
(2) procedures used to measure, record, and report financial data for corporate business,
(3) the effects of corporate business activities on financial statements, and
(4) the challenges facing financial reporting.

After taking this course, students are expected to understand:
(1) basic concepts and theories of contemporary financial accounting information system, and the content of financial statements as well.
(2) procedures used to measure, record, and report financial data for corporate business,
(3) the effects of corporate business activities on financial statements, and
(4) the challenges facing financial reporting.

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。本課程將介紹租賃會計、每股盈餘、股份基礎給付、員工給付(退休金會計)、所得稅會計等議題及相關的會計處理。

The Seminar Topic is a three-credit elective course designed to continue the Accounting (II) course and further introduce some advanced topics. This course will introduce topics such as lease accounting, earnings per share, share-based benefits, employee benefits (pension accounting), income tax accounting and related accounting treatments.

Intermediate Accounting: IFRS Edition, 3nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2017.
中級會計學新論，第九版下冊，幸世間、林蕙真著

Intermediate Accounting: IFRS Edition, 3rd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2017.
New Theory of Intermediate Accounting, Volume 2 of the Ninth Edition, by Xing Shijian and Lin Huizhen