1453 - 會計學(下)

Accounting (II)

教育目標 Course Target

1. 瞭解不動產、廠房及設備以(含:無形資產)之取得、使用、評價及處份的會計處理
2. 瞭解負債之發行、利息認列及清償的會計處理
3. 瞭解權益證券之發行、買回及股利相關的會計處理
4. 瞭解權益及債務證券之取得、收益、處份及評價的會計處理
5. 瞭解現金流量表之編製
6. 瞭解財務報表各項比率之分析

1. Understand the acquisition, use, evaluation and accounting of non-operating properties, factories and equipment (including intangible assets)
2. Understand the issuance of debts, interest accreditation and accounting of bills
3. Understand the accounting of interest securities related to issuance, purchase and dividends
4. Understand the acquisition, income, possession and evaluation of rights and debt securities
5. Understand the compilation of cash flow statements
6. Understand the analysis of the ratios of each financial report

參考書目 Reference Books

考試範圍用書:Principles of Financial Accounting 3/e IFRS Edition
出版社:東華書局|新月圖書
作者:Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu

Exam scope: Principles of Financial Accounting 3/e IFRS Edition
Publisher: Donghua Book Bureau|Cresolution Book
Author: Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
期中考成績
Midterm exam results
20 期中考
期末考成績
Final exam results
45 期末考,測試整學期授課內容,包含期中考範圍
教師評量
Teacher evaluation
35 含小考、出席狀況、作業及彈性課程成績等,由授課老師調配

授課大綱 Course Plan

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 1453
  • 學分 Credit: 3-0
  • 上課時間 Course Time:
    Monday/6,7,8,Friday/5[M108]
  • 授課教師 Teacher:
    湯麗芬
  • 修課班級 Class:
    會計系2-4
  • 選課備註 Memo:
    下期重修班
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 60 人

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