108年第2學期-1425 中會專題 課程資訊

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評分方式

評分項目 配分比例 說明
期初考 25
期中考 25
期末考 25
課堂參與 25

選課分析

本課程名額為 80人,已有60 人選讀,尚餘名額20人。

授課教師

劉佩怡

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

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。本課程將介紹租賃會計、每股盈餘、股份基礎給付、員工給付(退休金會計)、所得稅會計等議題及相關的會計處理。

課程資訊

參考書目

Intermediate Accounting: IFRS Edition, 3nd Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2017.
中級會計學新論,第九版下冊,幸世間、林蕙真著