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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 |
109-1 |
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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 |
02 |
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學分 |
3.0 |
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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 |
星期三7,8,9(14:20~17:20) |
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上課地點 |
管二202 |
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備註 |
實習時間：一56，管二202教室。
限本系所學生(含輔系、雙修生)
總人數上限：70人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1091Acc3001_02 |
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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 |
Advanced accounting includes a variety of interesting topics in financial accounting, with emphasis on the accounting for business combination and the preparation of the consolidated financial statements for the parent company and its subsidiaries. The course also includes coverage of the accounting for foreign currency transactions and translations, and segment and interim financial reporting. In addition, some research papers related to the consolidated financial statements and segment reporting will be discussed. |
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課程目標 |
Upon successfully completing this course, students are expected to be able to:
-Understand the importance and the purposes of the consolidation of financial statements.
-Apply the equity method for parent company to account for the investment in the subsidiaries.
-Apply the IFRSs relating to the following:
.preparation of the consolidated financial statements.
.translation of foreign currency financial statements into parent's currency.
.preparation of segment and interim financial reporting.
.familiar with the differences between the entity theory and parent company theory for the preparation of the consolidated financial statements.
-Have a basic idea about the academic research in accounting.
-Have theory-practice capability and teamwork spirit. |
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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 |
另約時間 |
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指定閱讀 |
待補 |
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參考書目 |
International Accounting Standards Board, International Financial Reporting Standards.(http://www.ifrs.org/IFRSs/Pages/IFRS.aspx)
Deloitte, 2013, iGAAP 2014 – A guide to IFRS reporting, LexisNexis.
Ernst & Young. 2013. International GAAP 2014: Generally Accepted Accounting Practice Under International Financial Reporting Standards (IFRS), Wiley.
KPMG, 2013, Insights into IFRS 2013/2014, KPMG IFRS Limited.
PricewaterhouseCoopers. 2013. Manual of accounting: IFRS 2014. Bloomsbury Professional. |
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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 |
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Introduction and Business Combination |
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第2週 |
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Business Combination |
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第3週 |
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Business Combination |
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第4週 |
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Parent Accounting and Reporting |
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第5週 |
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An Introduction to Consolidated Financial Statements |
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第6週 |
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MID-TERM EXAMINATION I |
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第7週 |
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An Introduction to Consolidated Financial Statements |
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第8週 |
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Special Topics of Business Combination |
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第9週 |
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Special Topics of Business Combination |
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第10週 |
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Consolidation Techniques and Procedures |
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第11週 |
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Intragroup Transactions: Inventories |
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第12週 |
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MID-TERM EXAMINATION II |
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第13週 |
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Intragroup Transactions: Inventories |
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第14週 |
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Intragroup Transactions: Property, Plant, and Equipment |
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第15週 |
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Intragroup Transactions: Property, Plant, and Equipment |
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第16週 |
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Intragroup Transactions: Bonds |
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第17週 |
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FINAL EXAMINATION |
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第18週 |
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Group presentation |
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