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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 |
95-2 |
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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 |
02 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期三6,7,8(13:20~16:20) |
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上課地點 |
管壹102 |
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備註 |
限本系所學生(含輔系、雙修生) 且 限學號雙號
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/952advanced |
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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 |
I will introduce you to three advanced accounting topics: (1) combined
corporate entities and consolidations (2) multinational accounting and
foreign transactions, and (3) governmental and non-for-profit accounting. I
will spend the first semester for the first topic and the second for the
remainder. |
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課程目標 |
After completing the course, students should:
-Be able to carry out technical procedures related to business combinations
(pooling/purchase/equity), foreign currency translations, derivatives and
segmental reporting.
-Be able to interpret the meaning and composition of accounting numbers in
consolidated financial statements and analyze the effects of alternative
approaches.
-Be able to discuss in written form and orally the nature of the accounting
fraud [Enron Scandal] and understand the importance of consolidated financial
reporting.
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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 |
每週二 10:30~12:00 備註： 或另約時間 |
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指定閱讀 |
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參考書目 |
Advanced accounting / 9th Edition, by Paul Marcus Fischer,
William James Taylor, Rita Hartung Cheng, published by
Thomson Southwestern. (ISBN 0-324-31134-6) |
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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. |
期中考 |
30% |
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2. |
期末考 |
30% |
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3. |
實習與小考 |
20% |
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4. |
小組報告 |
20% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/20 |
Business combinations |
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第1週 |
9/20 |
Syllabus |
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第2週 |
9/27 |
Business combinations/
Consolidated statements: date of acquisition |
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第3週 |
10/04 |
Stock investments |
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第4週 |
10/11 |
An introduction to consolidated financial statement |
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第5週 |
10/18 |
An introduction to consolidated financial statement |
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第6週 |
10/25 |
speech + Consolidation techniques and procedures |
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第7週 |
11/01 |
Consolidation techniques and procedures |
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第8週 |
11/08 |
exam |
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第9週 |
11/15 |
holiday |
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第10週 |
11/22 |
Inter-company transactions: inventory |
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第11週 |
11/29 |
Inter-company transactions: inventory/plant assets |
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第12週 |
12/06 |
Inter-company transactions: plant assets /bonds |
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第13週 |
12/13 |
Consolidations: changes in ownership interests |
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第14週 |
12/20 |
Indirect and mutual holdings |
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第15週 |
12/27 |
Presentation |
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第16週 |
1/03 |
Subsidiary preferred stock, consolidated earnings per share and consolidated income taxation |
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第17週 |
1/10 |
Subsidiary preferred stock, consolidated earnings per share and consolidated income taxationholdings |
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