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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 |
112-1 |
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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 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管二202 |
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備註 |
開學後若已達原訂人數上限，以不受理本系生（含雙修）加簽為原則。實習時間：一56，管二104教室。
限本系所學生(含輔系、雙修生)
總人數上限：50人 |
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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 the accounting for business combination, the preparation of consolidated financial statements, hedge accounting, the accounting procedures for foreign currency transactions, and translation of financial statements. |
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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.
- Prepare the consolidated financial statements. |
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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 |
林蕙真，劉嘉雯，2022，高等會計學新論(上/下)，第九版，証業出版股份有限公司。 |
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參考書目 |
International Accounting Standards Board, International Financial Reporting Standards (http://www.ifrs.org/IFRSs/Pages/IFRS.aspx)
國際財務報導準則(IFRSs)下載專區 http://163.29.17.154/ifrs/index.cfm |
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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. |
Mid-term exam |
35% |
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2. |
Final exam |
35% |
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3. |
Recitation class |
30% |
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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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Teachers' Day |
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第5週 |
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Business Combination |
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第6週 |
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Parent Accounting and Reporting |
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第7週 |
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An Introduction to Consolidated Financial Statement |
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第8週 |
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Mid-term examination (10/23實習課時舉行) |
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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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Special Topics of Business combination |
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第11週 |
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Consolidation Techniques and Procedures |
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第12週 |
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Intragroup Transactions: Inventory |
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第13週 |
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Intragroup Transactions: Inventory |
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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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Final examination (12/18實習課時舉行) |
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