1430 - 中會專題
Seminar on Intermediate Accounting
教育目標 Course Target
本課程旨在幫助同學瞭解進階企業活動及會計處理，包括：股權基礎交易、每股盈餘、收入、租賃、員工福利及所得稅會計等議題。
This course is designed to help students understand advanced corporate activities and accounting treatments, including issues such as equity-based transactions, earnings per share, revenue, leases, employee benefits, and income tax accounting.
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 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.
參考書目 Reference Books
張仲岳、蔡彥卿及劉啟群，2022，中級會計學(下)，東華書局出版。
Zhang Zhongyue, Cai Yanqing and Liu Qiqun, 2022, Intermediate Accounting (Part 2), published by Donghua Book Company.
評分方式 Grading
| 評分項目 Grading Method |
配分比例 Percentage |
說明 Description |
|---|---|---|
|
助教小考 Teaching assistant quiz |
12 | |
|
隨堂考 Exam in class |
13 | (含彈性授課) |
|
課程討論 course discussion |
10 | (含彈性授課) |
|
期中考 midterm exam |
25 | |
|
期末考 final exam |
30 |
授課大綱 Course Plan
點擊下方連結查看詳細授課大綱
Click the link below to view the detailed course plan
相似課程 Related Courses
| 課程代碼 Course Code |
課程名稱 Course Name |
授課教師 Instructor |
時間地點 Time & Room |
學分 Credits |
操作 Actions |
|---|---|---|---|---|---|
|
必修-1426
|
會計系3A 劉佩怡 | 一/5,6,7,8 | 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: 1430
- 學分 Credit: 3-0
-
上課時間 Course Time:Thursday/6,7,8,Friday/1
-
授課教師 Teacher:許書偉
-
修課班級 Class:會計系3B
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