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課程名稱 |
中級會計專題
Special Topics on Intermediate Accounting |
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開課學期 |
105-1 |
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授課對象 |
會計學系 |
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授課教師 |
劉心才 |
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課號 |
Acc3005 |
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課程識別碼 |
702 20640 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期一7,8,9(14:20~17:20) |
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上課地點 |
管二103 |
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備註 |
本課有先修科目規定。
限本系所學生(含輔系、雙修生) 且 限學士班三年級以上
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1051Acc3005_01 |
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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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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
This course covers several topics in intermediate accounting, including revenue recognition, income taxes, pensions, leases, and accounting changes and error analysis. |
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課程目標 |
This course seeks to develop your ability to prepare and to use financial accounting information. You will learn the application of generally accepted accounting principles (focusing on IFRSs) for those topics in order to prepare and analyze financial statements. You are expected to read international financial reporting standards and follow the new pronouncement. |
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課程要求 |
待補 |
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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 |
Kieso, D. E., Weygandt, J. J., and Warfield, T. D. 2014. Intermediate Accounting, IFRS second edition, Wiley.
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參考書目 |
1. 林蕙真著，中級會計學新論(下)，第七版(2012年) , 第八版(2014年)
2. 張仲岳,蔡彥卿,劉啟群,薛富井著, IFRS 中級會計學 (下), 出版社：東華
3. IFRS, IAS及相關解釋
4. 我國財務會計準則公報
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Recitation(including quizzes) |
30% |
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2. |
Mid-term exam |
35% |
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3. |
Final exam |
35% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/12 |
Introduction and Revenue Recognition |
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第2週 |
9/19 |
Revenue Recognition |
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第3週 |
9/26 |
Revenue Recognition |
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第4週 |
10/03 |
Revenue Recognition
Accounting for Income Taxes
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第5週 |
10/10 |
Holiday |
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第6週 |
10/17 |
Accounting for Income Taxes |
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第7週 |
10/24 |
Accounting for Income Taxes |
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第8週 |
10/31 |
Accounting Changes and Error Analysis |
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第9週 |
11/07 |
Accounting Changes and Error Analysis |
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第10週 |
11/14 |
Mid-term Exam, Chapter 18, 19, 22 |
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第11週 |
11/21 |
Post-Retirement Benefits |
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第12週 |
11/28 |
Post-Retirement Benefits |
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第13週 |
12/05 |
Post-Retirement Benefits and Leasing |
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第14週 |
12/12 |
Leasing |
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第15週 |
12/19 |
Leasing |
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第16週 |
12/26 |
Presentation and Disclosure in Financial Reporting (may not talk about segment reporting IAS 8) |
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第17週 |
1/02 |
Holiday |
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第18週 |
1/09 |
Final exam, Chapter 20, 21, 24, other topics |
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