課程名稱 |
高等會計學上 Advanced Accounting (1) |
開課學期 |
110-1 |
授課對象 |
會計學系 |
授課教師 |
劉嘉雯 |
課號 |
Acc3001 |
課程識別碼 |
702 30101 |
班次 |
02 |
學分 |
3.0 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期一5,6(12:20~14:10)星期五2,3,4(9:10~12:10) |
上課地點 |
管二104管二104 |
備註 |
實習時間:一56。 限本系所學生(含輔系、雙修生) 總人數上限:50人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1101Acc3001_02 |
課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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課程概述 |
Advanced accounting includes a variety of interesting topics in financial accounting, with emphasis on the accounting for business combination and the preparation of the consolidated financial statements for the parent company and its subsidiaries. |
課程目標 |
Upon successfully completing this course, students are expected to be able to:
-Understand the importance and the purposes of the consolidation of financial statements.
-Apply the equity method for parent company to account for the investment in the subsidiaries.
-Apply the IFRSs relating to the following:
.preparation of the consolidated financial statements.
.translation of foreign currency financial statements into parent's currency.
.preparation of segment and interim financial reporting. |
課程要求 |
1. 有意願加簽者,須於9月24日下午5:00以前填寫加簽意願登記表(https://forms.gle/dCK4aUjr6Ciw4cxN7),逾期概不同意加簽
2. 統計完畢後,再視人數決定是否同意加簽。
3. 同意加簽者,將email授權碼至同學所提供之台大email信箱
4. 第一週課程課暫訂以U-meeting進行,會議連結將另行公告於NTU Cool |
預期每週課後學習時數 |
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Office Hours |
另約時間 |
指定閱讀 |
林蕙真,劉嘉雯,2018,高等會計學新論,第八版,証業出版股份有限公司。 |
參考書目 |
International Accounting StandardsBoard, International FinancialReporting Standards.(http://www.ifrs.org/IFRSs/Pages/IFRS.aspx, 中文翻譯定稿 http://163.29.17.154/ifrs/index.cfm) |
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
Mid-term exam |
35% |
|
2. |
Final exam |
35% |
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3. |
Recitation class |
30% |
|
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週次 |
日期 |
單元主題 |
第1週 |
|
Introduction and Business Combination (暫訂以U-meeting進行,會議連結將另行公告於NTU Cool) |
第2週 |
|
Business Combination |
第3週 |
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Business Combination |
第4週 |
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Parent Accounting and Reporting |
第5週 |
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An Introduction to Consolidated Financial Statement |
第6週 |
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An Introduction to Consolidated Financial Statement |
第7週 |
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Special Topics of Business combination |
第8週 |
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Mid-term examination |
第9週 |
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Special Topics of Business combination |
第10週 |
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Consolidation Techniques and Procedures |
第11週 |
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Intragroup Transactions: Inventories |
第12週 |
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Intragroup Transactions: Inventories |
第13週 |
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Intragroup Transactions: Property, Plant and Equipment |
第14週 |
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Intragroup Transactions: Property, Plant and Equipment |
第15週 |
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Holiday |
第16週 |
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Final examination |