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 Chinese Association’s special topic is a three-part selection course, aiming to continue the course of the conference program (II) and further introduce some advanced topics. This course will introduce investment, rental, pension, income tax and derivative commodities and related accounting treatments.
Intermediate Accounting: IFRS Edition, 4nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2021.
Intermediate Accounting: IFRS Edition, 4nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2021.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| Examination (1)Examination (1) Examination (1) |
25 | |
| Examination (2)Examination (2) Examination (2) |
25 | |
| Examination (3) Examination (3) Examination (3) |
30 | |
| participationparticipation participation |
20 | 課堂參與 |
