105年第1學期-1572 會計學(二) 課程資訊

課程分享

選課分析

本課程名額為 80人,已有93人選讀,尚餘名額-13人。

評分方式

評分項目 配分比例 說明
Midterm Exam 30
Final Exam 30
Quizzes 20
In-class Quizzes 10 10 Multiple choices in 15 minutes
Class Participation & Attendance 10 Homework problem solving in class

授課教師

廖麗凱

教育目標

■ 課程目標 (Course Objectives) This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting. Following modern trend in financial reporting, the course emphasizes IFRS (International Financial Reporting Standards) and Taiwan GAAP materials will also be discussed throughout the semester. After taking this course, students are expected to develop the ability in preparing, organizing and analyzing financial accounting data.

課程概述

會計學(二)主要教導學生暸解財務會計之準則,其接續會計學(一)之各項會計原則、假設及慣例,更深入的探討一般公認會計原則之規定,並比較我國、美國及國際會計準則之差異,使學生了解國內外之會計準則,除讓學生學習會計之專業知識外,並具國際視野。本課程亦協助同學認識企業所進行的經濟活動,並將企業的經濟活動忠實記載並在財務報表中允當表達的能力。

課程資訊

參考書目

Intermediate Accounting: IFRS Edition, 2nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield,
John Wiley & Sons Inc., 2014.