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課程名稱 |
高等會計學上
ADVANCED ACCOUNTING(1) |
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開課學期 |
98-1 |
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授課對象 |
會計學系 |
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授課教師 |
劉嘉雯 |
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課號 |
Acc3001 |
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課程識別碼 |
702 30101 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
全年 |
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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 |
管一102 |
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備註 |
限本系所學生(含輔系、雙修生)
總人數上限：40人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/981ac3 |
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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 |
Advanced accounting includes a variety of interesting
topics in financial accounting, such as business
combination, multinational corporations, partnerships, and
corporate liquidations. |
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課程目標 |
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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 |
另約時間 |
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指定閱讀 |
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參考書目 |
1. F. A. Beams, R. P. Clement, J. H. Anthony, and S. H. Lowensohn, 2009,
Advanced Accounting, 10th edition, Prentice Hall International, Inc.
2. 財務會計準則公報， 中華民國會計研究發展基金會
3. 林蕙真，劉嘉雯，2008， 高等會計學新論，第五版，証業出版股份有限公司 |
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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. |
課堂表現、作業 |
10% |
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2. |
實習（含實習作業、小考） |
30% |
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3. |
期末考 |
30% |
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4. |
期中考 |
30% |
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週次 |
日期 |
單元主題 |
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Week 1 |
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Ch. 1 Business Combination |
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Week 2 |
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Ch. 1 Business Combination |
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Week 3 |
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Ch. 1 Business Combination Ch. 2 Stock Investment |
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Week 4 |
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Ch. 2 Stock Investment |
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Week 5 |
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Ch. 3 An Introduction to Consolidated Statement |
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Week 6 |
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Ch. 3 An Introduction to Consolidated Statement
Ch. 4 Consolidation Techniques and Procedures |
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Week 7 |
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Ch. 4 Consolidation Techniques and Procedures |
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Week 8 |
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Mid-term Examination |
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Week 9 |
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Ch. 5 Intercompany Profit Transactions: Inventories |
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Week 10 |
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Ch. 5 Intercompany Profit Transactions: Inventories |
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Week 11 |
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Ch. 5 Intercompany Profit Transactions: Inventories
Ch. 6 Intercompany Profit Transactions: Plant Asset |
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Week 12 |
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Ch. 6 Intercompany Profit Transactions: Plant Asset |
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Week 13 |
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Ch. 7 Intercompany Profit Transactions: Bonds |
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Week 14 |
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Ch. 7 Intercompany Profit Transactions: Bonds |
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Week 15 |
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Ch. 8 Consolidations: Changes in Ownership Interest |
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Week 16 |
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Ch. 8 Consolidations: Changes in Ownership Interest |
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Week 17 |
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Ch. 8 Consolidations: Changes in Ownership Interest |
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Week 18 |
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Final Examination |
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