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課程名稱 |
高等會計學下
Advanced Accounting (2) |
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開課學期 |
112-2 |
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授課對象 |
會計學系 |
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授課教師 |
許文馨 |
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課號 |
Acc3002 |
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課程識別碼 |
702 30102 |
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班次 |
01 |
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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 |
星期一2,3,4(9:10~12:10) |
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上課地點 |
管二305 |
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備註 |
本課程中文授課,使用英文教科書。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：五56(管二101)。
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 |
The objectives of this course are to develop students’ critical evaluation of advanced financial accounting issues, and to place this within the international accounting context. The course is going to be divided into two parts: concepts and techniques. To align with the government’s IFRS adoption plans, I will introduce advanced accounting following IFRS approach. In addition, I will also introduce all important accounting techniques based on Beams et al., (2009) across all semester. However, I do not expect you to be the number cruncher who puts all your efforts in doing hundreds of exercises. |
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課程目標 |
This semester, I will introduce you to indirect holdings, subsidiary preferred stock, consolidation theory, multinational accounting and foreign transactions, and segment reporting. The focus of this semester is on ‘international accounting standards’ and ‘derivatives in hedge’. I would like you to place emphasis on the latitude and judgement management has in arriving at the reported numbers and the economic consequences of their choices. The course builds on the knowledge of financial accounting concepts and principles that students should have gained in intermediate accounting course. |
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課程要求 |
Lectures and tutorials
Each week, the course is comprised of 1 lecture of 150 minutes and on-line tutorials. The lecture takes place on Monday between 9:10 and 12:10. |
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預期每週課後學習時數 |
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Office Hours |
每週二 09:00~12:00 |
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指定閱讀 |
Handouts
The leading textbook will be Advanced Accounting 12th Edition, by Beams, F.A., Joseph Anthony, Bruce Bettinghaus, and Ken Smith, published by FT Pearson Prentice Hall. (ISBN 978-0-13-34-5186-3) 華泰代理
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參考書目 |
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評量方式
(僅供參考) |
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針對學生困難提供學生調整方式 |
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上課形式 |
以錄影輔助 |
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作業繳交方式 |
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考試形式 |
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其他 |
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