|
課程名稱 |
高等會計學上
Advanced Accounting (1) |
|
開課學期 |
110-1 |
|
授課對象 |
會計學系 |
|
授課教師 |
劉嘉雯 |
|
課號 |
Acc3001 |
|
課程識別碼 |
702 30101 |
|
班次 |
03 |
|
學分 |
3.0 |
|
全/半年 |
全年 |
|
必/選修 |
必修 |
|
上課時間 |
星期一5,6(12:20~14:10)星期四7,8,9(14:20~17:20) |
|
上課地點 |
管二205 |
|
備註 |
實習時間：一56．管二202室
限本系所學生(含輔系、雙修生)
總人數上限：50人 |
|
|
|
|
課程簡介影片 |
|
|
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
|
|
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. |
|
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. |
|
課程要求 |
1. 有意願加簽者，須於9月24日下午5：00以前填寫加簽意願登記表（https://forms.gle/dCK4aUjr6Ciw4cxN7），逾期概不同意加簽
2. 統計完畢後，再視人數決定是否同意加簽。
3. 同意加簽者，將email授權碼至同學所提供之台大email信箱
4. 第一週課程課暫訂以U-meeting進行，會議連結將另行公告於NTU cool |
|
預期每週課後學習時數 |
|
|
Office Hours |
另約時間 |
|
指定閱讀 |
林蕙真，劉嘉雯，2018，高等會計學新論， 第八版，証業出版股份有限公司 |
|
參考書目 |
International Accounting Standards Board, International Financial Reporting Standards.(http://www.ifrs.org/IFRSs/Pages/IFRS.aspx, 中文翻譯定稿 http://163.29.17.154/ifrs/index.cfm) |
|
評量方式
(僅供參考) |
|
No. |
項目 |
百分比 |
說明 |
|
1. |
Mid-term exam |
35% |
|
2. |
Final exam |
35% |
|
3. |
Recitation class |
30% |
|
|
|
週次 |
日期 |
單元主題 |
|
第1週 |
|
Introduction and Business Combination (暫訂以U-meeting進行，會議連結將另行公告於NTU Cool) |
|
第2週 |
|
Business Combination |
|
第3週 |
|
Business Combination |
|
第4週 |
|
Parent Accounting and Reporting |
|
第5週 |
|
An Introduction to Consolidated Financial Statement |
|
第6週 |
|
An Introduction to Consolidated Financial Statement |
|
第7週 |
|
Special Topics of Business combination |
|
第8週 |
|
Mid-term examination |
|
第9週 |
|
Special Topics of Business combination |
|
第10週 |
|
Consolidation Techniques and Procedures |
|
第11週 |
|
Intragroup Transactions: Inventories |
|
第12週 |
|
Intragroup Transactions: Inventories |
|
第13週 |
|
Intragroup Transactions: Property, Plant and Equipment |
|
第14週 |
|
Intragroup Transactions: Property, Plant and Equipment |
|
第15週 |
|
Intragroup Transactions: Bonds |
|
第16週 |
|
Final examination |