課程名稱 |
高等會計學下 Advanced Accounting (2) |
開課學期 |
104-2 |
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 |
星期五7,8,9(14:20~17:20) |
上課地點 |
管二301 |
備註 |
本課有先修科目之規定。 限本系所學生(含輔系、雙修生) 總人數上限:80人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1042Acc3002_01 |
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, such as the accounting for business combination, the preparation of consolidated financial statements, the accounting procedures for foreign currency transactions, and translation of financial statements.
|
課程目標 |
待補 |
課程要求 |
待補 |
預期每週課後學習時數 |
|
Office Hours |
|
指定閱讀 |
待補 |
參考書目 |
1. International Accounting StandardsBoard, International Financial Reporting
Standards.
2. Deloitte, 2012, iGAAP 2013 – A guide to IFRS reporting, LexisNexis.
3. KPMG, 2012, Insights into IFRS 2012/2013, KPMG IFRS Limited.
4. Ernst & Young. 2013. International GAAP 2013: Generally Accepted Accounting
Practice Under International Financial Reporting Standards (IFRS), Wiley.
5. PricewaterhouseCoopers. 2012. Manual of accounting: IFRS 2013. Bloomsbury
Professional.
6.Beams, F. A., J. H. Anthony, B. Bettinghaus, and K. Smith. 2012. Advanced
Accounting 11th Edition, Prentice Hall. |
評量方式 (僅供參考) |
|
週次 |
日期 |
單元主題 |
第1週 |
2/26 |
Intragroup transaction: Bonds |
第2週 |
3/04 |
Changes in Ownership Interest |
第3週 |
3/11 |
Changes in Ownership Interest |
第4週 |
3/18 |
Indirect and Mutual Holdings |
第5週 |
3/25 |
Indirect and Mutual Holdings |
第6週 |
4/01 |
Holiday |
第7週 |
4/08 |
MID-TERM EXAMINATION |
第8週 |
4/15 |
Subsidiary Preferred Stock, Consolidated Earnings Per Share, and Consolidated Income Taxation |
第9週 |
4/22 |
Subsidiary Preferred Stock, Consolidated Earnings Per Share, and Consolidated Income Taxation |
第10週 |
4/29 |
Foreign Currency Concepts and Transactions |
第11週 |
5/06 |
Foreign Currency Concepts and Transactions |
第12週 |
5/13 |
Foreign Currency Financial Statements |
第13週 |
5/20 |
Foreign Currency Financial Statements |
第14週 |
5/27 |
MID-TERM EXAMINATION |
第15週 |
6/03 |
Team reports |
第16週 |
6/10 |
Holiday |
第17週 |
6/17 |
Team reports |
第18週 |
6/24 |
Team reports |
|