1425 - 中會專題

Seminar on Intermediate Accounting

教育目標 Course Target

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.

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 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.

參考書目 Reference Books

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.

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
Examination (1)
Examination (1)
25
Examination (2)
Examination (2)
25
Examination (3)
Examination (3)
30
participation
participation
20 課堂參與

授課大綱 Course Plan

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必修-1429
會計系3B 許書偉 四/1,6,7,8[M222] 3-0 詳細資訊 Details

課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 1425
  • 學分 Credit: 3-0
  • 上課時間 Course Time:
    Monday/5,6,7,8[M231]
  • 授課教師 Teacher:
    劉佩怡
  • 修課班級 Class:
    會計系3A
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 77 人

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