課程資訊
課程名稱
中級會計學二
INTERMEDIATE ACCOUNTING(Ⅱ) 
開課學期
97-2 
授課對象
會計學系  
授課教師
李艷榕 
課號
Acc2002 
課程識別碼
702E20620 
班次
03 
學分
全/半年
半年 
必/選修
必修 
上課時間
星期二2,3,4(9:10~12:10) 
上課地點
管一204 
備註
本課程以英語授課。
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/972intermediate3 
課程簡介影片
 
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課程概述

This is the second course in the three-semester intermediate accounting sequence and will be taught in English. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under the U.S. GAAP and IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business.Taiwan GAAP materials will also be discussed (using Chinese) throughout the semester .  

課程目標
The selections of readings to be covered on the syllabus are expected to help
the class expand the volume of vocabulary on subjects which engage the
attention of average students at the graduate level. The readings are also
chosen as models of fluency and eloquence. This means that vocabulary, grammar
and style are acquisition targets of the class.  
課程要求
Students of the class are expected to do before-class preparations and all the
assignments given after every class. There will be writing tests for the mid-
term and the final. Also there will be short writing exercises to be done at
home. As the reading materials will either be uploaded to the class webpage or
distributed to the individual e-mail box, it is expected that all students
have proper computing equipments and essential operating skills to get the
class work going. The class are also expected to keep close attention to the
announcements on the bulletinboard to be well informed of what-to-dos and how-
to-dos for the course.  
預期每週課後學習時數
 
Office Hours
另約時間 
參考書目
Textbook:
Intermediate Accounting
(12th edition – 2007 FASB
update.) by Donald E. Kieso,
Jerry Weygandt, and Terry D.
Warfield, John Wiley & Sons
Inc., 2008.
.
Additional Reading Material:
1. Statement of Financial
Accounting Standards:
International, U.S., & Taiwan
2. 林蕙真 中級會計學新論 第五
版 2008年

 
指定閱讀
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Quizzes (10% * 2) 
20% 
 
2. 
Mid-term exam 
30% 
 
3. 
Final Exam 
40% 
 
4. 
Recitation sessions and class participation 
10% 
 
 
課程進度
週次
日期
單元主題
第1週
2/17  Current Liabilities 
第2週
2/24  Long-Term Liabilities 
第3週
3/03  Long-Term Liabilities 
第4週
3/10  Stockholders’ Equity 
第5週
3/17  Dilutive Securities & Earnings Per Share 
第6週
3/24  Dilutive Securities & Earnings Per Share 
第7週
3/31  Investments – part I 
第8週
4/07  Investments – part I 
第9週
4/14  Mid-Term Examination 
第10週
4/21  Investments – part II 
第11週
4/28  Investments – part II 
第12週
5/05  Statement of Income and Retained Earnings 
第13週
5/12  Statement of Income and Retained Earnings 
第14週
5/19  Balance Sheet and Statement of Cash Flows 
第15週
5/26  Balance Sheet and Statement of Cash Flows 
第16週
6/02  Statement of Cash Flows 
第17週
6/09  Statement of Cash Flows 
第18週
6/16  Final Examination