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課程名稱 |
中級會計學二
Intermediate Accounting(Ⅱ) |
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開課學期 |
99-2 |
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授課對象 |
會計學系 |
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授課教師 |
李艷榕 |
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課號 |
Acc2002 |
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課程識別碼 |
702E20620 |
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班次 |
03 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期三6,7,8(13:20~16:20) |
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上課地點 |
管二305 |
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備註 |
本課程以英語授課。限上學期中會一03班同學選修，未經同意跨班選修名單將於開學第三週逕行刪除。
限本系所學生(含輔系、雙修生)
總人數上限：40人 |
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課程網頁 |
http://hjlin.acc.ntu.edu.tw/ |
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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 |
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課程大綱
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課程概述 |
This is the second course in the intermediate accounting sequence and will be taught in English. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under the U.S. GAAP and IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. Taiwan GAAP materials will also be discussed (in Chinese) throughout the semester . |
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課程目標 |
Upon completion of this course, students are expected to be equipped with problem-solving and logic reasoning skills and to understand:
(1) basic concepts and theories of contemporary external financial accounting and reporting,
(2) procedures used to measure, record, and report financial data for corporate business organizations,
(3) the effects of corporate business activities on financial statements, and
(4) the content of these statements.
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
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參考書目 |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
2/23 |
Intangible Assets |
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第2週 |
3/2 |
CURRENT LIABILITIES, PROVISIONS, AND CONTINGENCIES |
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第3週 |
3/9 |
Current liabilities, provisions, and contingencies
Long-Term Liabilities |
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第4週 |
3/16 |
Long-term Debt |
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第5週 |
3/23 |
Long term liabilities |
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第6週 |
3/30 |
Dilutive securities and earnings per share |
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第7週 |
4/6 |
溫書假 |
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第8週 |
4/13 |
DILUTIVE SECURITIES AND EARNINGS PER SHARE
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第9週 |
4/20 |
期中考 |
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第10週 |
4/27 |
DILUTIVE SECURITIES AND EARNINGS PER SHARE
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第11週 |
5/4 |
Investment |
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第12週 |
5/11 |
Investment |
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第13週 |
5/18 |
INCOME STATEMENT AND RELATED INFORMATION |
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第14週 |
5/25 |
STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS |
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第15週 |
6/1 |
Statement of cash flow |
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第16週 |
6/8 |
Equity |
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