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 designed 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.
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, 3nd 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
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期初考期初考 Preliminary exam |
25 | |
| 期中考期中考 midterm exam |
25 | |
| 期末考期末考 final exam |
25 | |
| 課堂參與課堂參與 class participation |
25 |
