課程資訊
課程名稱
 高等會計學下
ADVANCED ACCOUNTING(2) 
開課學期
 98-2 
授課對象
 會計學系  
授課教師
 劉嘉雯 
課號
 Acc3002 
課程識別碼
 702 30102 
班次
 01 
學分
 3 
全/半年
 全年 
必/選修
 必修 
上課時間
 星期三6,7,8(13:20~16:20) 
上課地點
 管一102 
備註
 限本系所學生(含輔系、雙修生)
總人數上限：40人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/982ac3 
課程簡介影片
 
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課程概述

一、課程簡介:
Advanced accounting includes a variety of interesting
topics in financial accounting, such as business
combination, multinational corporations, partnerships, and
corporate liquidations.

二、先修課程:高等會計學(上)

三、參考書目:
Beams, F. A., J. A. Anthony, R. P. Clement, and S. H. Lowensohn, 2003, Advanced Accounting, 8th edition, Prentice Hall International, Inc.
財務會計準則公報， 中華民國會計研究發展基金會
林蕙真， 高等會計學新論，第三版，証業出版股份有限公司 

課程目標
  
課程要求
  
預期每週課後學習時數
  
Office Hours
  
指定閱讀
  
參考書目
  
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
Week 1
   Indirect and Mutual Holdings 
Week 2
   Indirect and Mutual Holdings 
Week 3
   Consolidations: Changes in Ownership Interest 
Week 4
   Consolidations: Changes in Ownership Interest 
Week 5
   Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation 
Week 6
   Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation 
Week 7
   Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation 
Week 8
 2010/04/14  Mid-term examination 1 
Week 9
   Foreign Currency Concepts and Transactions 
Week 10
   Foreign Currency Concepts and Transactions 
Week 11
   Foreign Currency Financial Statements 
Week 12
   Foreign Currency Financial Statements 
Week 13
   Foreign Currency Financial Statements 
Week 14
 2010/05/26  Mid-term examination 2 
Week 15
   Team Reports 
Week 16
   Team Reports 
Week 17
 2010/06/16  Dragon Boat Festival 
Week 18
   Team Reports