106年第1學期-1571 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75人選讀,尚餘名額5人。

評分方式

評分項目 配分比例 說明
Midterm Exams 40 2 Midterm Exams
Final Exam 30
Quizzes and Class Participation 30 At least 3 quizzes

授課教師

潘虹華

教育目標

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

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.