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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 |
104-1 |
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授課對象 |
會計學系 |
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授課教師 |
葉 疏 |
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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 |
星期二2,3,4(9:10~12:10) |
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上課地點 |
管二303 |
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備註 |
每學期開課。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：40人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1041Acc3005_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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課程概述 |
中級會計專題 |
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課程目標 |
This course covers several topics in intermediate accounting, including revenue recognition, income taxes, pensions, leases, and accounting changes and error analysis. 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 |
待補 |
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參考書目 |
Textbook:
Required:Kieso, D. E., Weygandt, J. J., and Warfield, T. D. 2014. Intermediate
Accounting, IFRS second edition, Wiley.
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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 assignments and quizzes) |
20% |
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2. |
Mid-term Exams (I:30%,II:20%) |
50% |
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3. |
Final Exam |
20% |
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4. |
Class Participation |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/15 |
Introduction & CH18:Revenue Recognition |
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第2週 |
9/22 |
CH18:Revenue Recognition |
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第3週 |
9/29 |
CH18:Revenue Recognition |
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第4週 |
10/06 |
CH18:Revenue Recognition & CH19:Accounting for Income Taxes |
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第5週 |
10/13 |
CH19:Accounting for Income Taxes |
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第6週 |
10/20 |
CH19:Accounting for Income Taxes |
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第7週 |
10/27 |
Mid-term Exam I |
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第8週 |
11/03 |
CH20:Post-Retirement Benefits |
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第9週 |
11/10 |
CH20:Post-Retirement Benefits |
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第10週 |
11/17 |
CH20:Post-Retirement Benefits |
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第11週 |
11/24 |
CH22:Accounting Changes and Error Analysis |
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第12週 |
12/01 |
CH22:Accounting Changes and Error Analysis |
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第13週 |
12/08 |
Mid-term Exam II |
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第14週 |
12/15 |
CH21:Leasing |
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第15週 |
12/22 |
CH21:Leasing |
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第16週 |
12/29 |
CH21:Leasing |
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第17週 |
1/05 |
CH24:Presentation and Disclosure in Financial Reporting |
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第18週 |
1/12 |
Final Exam |
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