課程名稱 |
高等會計學上 ADVANCED ACCOUNTING(1) |
開課學期 |
95-1 |
授課對象 |
會計學系 |
授課教師 |
許文馨 |
課號 |
Acc3001 |
課程識別碼 |
702 30101 |
班次 |
02 |
學分 |
3 |
全/半年 |
全年 |
必/選修 |
必帶 |
上課時間 |
星期三6,7,8(13:20~16:20) |
上課地點 |
管壹202 |
備註 |
本課程中文授課,使用英文教科書。先修科目:中級會計學下或會計學乙二下(適用全校學士班學生)。 限本系所學生(含輔系、雙修生) 且 限學號雙號 總人數上限:80人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/951audrey |
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
|
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 |
I will introduce you to three advanced accounting topics: (1) combined
corporate entities and consolidations (2) multinational accounting and
foreign transactions, and (3) governmental and non-for-profit accounting. I
will spend the first semester for the first topic and the second for the
remainder. |
課程目標 |
After completing the course, students should:
-Be able to carry out technical procedures related to business combinations
(pooling/purchase/equity), foreign currency translations, derivatives and
segmental reporting.
-Be able to interpret the meaning and composition of accounting numbers in
consolidated financial statements and analyze the effects of alternative
approaches.
-Be able to discuss in written form and orally the nature of the accounting
fraud [Enron Scandal] and understand the importance of consolidated financial
reporting.
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課程要求 |
|
預期每週課後學習時數 |
|
Office Hours |
每週二 10:30~12:00 備註: 或另約時間 |
指定閱讀 |
|
參考書目 |
Advanced accounting / 9th Edition, by Paul Marcus Fischer,
William James Taylor, Rita Hartung Cheng, published by
Thomson Southwestern. (ISBN 0-324-31134-6) |
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
期中考 |
30% |
|
2. |
期末考 |
30% |
|
3. |
實習與小考 |
20% |
|
4. |
小組報告 |
20% |
|
|
週次 |
日期 |
單元主題 |
第1週 |
2/28 |
Peace Menorial Day |
第2週 |
3/7 |
Consolidation-Changes in ownership interests |
第3週 |
3/14 |
Indirect and mutual holdings |
第4週 |
3/21 |
Indirect and mutual holdings |
第5週 |
3/28 |
Subsidiary preferred stock |
第6週 |
4/4 |
Subsidiary preferred stock |
第7週 |
4/11 |
Venture capital |
第8週 |
4/18 |
Venture capital/ Foreign currency concept |
第9週 |
4/25 |
Mid-term exam |
第10週 |
5/2 |
Foreign currency concept |
第11週 |
5/9 |
Foreign currency financial statements |
第12週 |
5/16 |
Foreign currency financial statements |
第13週 |
5/23 |
Foreign currency |
第14週 |
5/30 |
Segment and interim financial reporting |
第15週 |
6/6 |
Segment and interim financial reporting |
第16週 |
6/13 |
Partnership |
第17週 |
6/20 |
Final exam |