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。同學藉由中級會計學的修習，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 essence of the enterprise:
In the absence of practical experience, how to understand the economic environment faced by enterprises and then understand the economic essence of transactions is a difficult but important issue. Through the study of intermediate accounting, students will be familiar with the business operation model.
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. The development of care and patience:
After understanding the nature of corporate transactions and applying accounting principles and principles, students still need to keep a clear head and be patient, and carefully calculate the impact of transactions on various accounting subjects to avoid falling short. Students can use this to cultivate carefulness and patient attitude.
1.Kieso, Weygandt, and Warfield. 2025. Intermediate Accounting : IFRS Edition (5ed). Wiley.
2.國際會計準則(IFRSs)
1.Kieso, Weygandt, and Warfield. 2025. Intermediate Accounting : IFRS Edition (5ed). Wiley.
2. International Accounting Standards (IFRSs)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 助教小考助教小考 Teaching assistant quiz |
20 | 助教安排之測驗 |
| 隨堂考隨堂考 Exam in class |
15 | 老師課堂上之隨堂測驗 |
| 期中考期中考 midterm exam |
25 | |
| 期末考期末考 final exam |
30 | |
| 課程影片課程影片 Course videos |
10 |
