課程資訊
課程名稱
高等會計學上
Advanced Accounting (1) 
開課學期
105-1 
授課對象
會計學系  
授課教師
許文馨 
課號
Acc3001 
課程識別碼
702 30101 
班次
01 
學分
全/半年
全年 
必/選修
必修 
上課時間
星期一2,3,4(9:10~12:10) 
上課地點
管二301 
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。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:70人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1051Acc3001_01 
課程簡介影片
 
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課程概述

The course is divided into two parts: techniques and project. I will follow the traditional route by introducing all important accounting techniques based on Beams et al., (2012) across most of the semester. At the same time, I expect you to work on financial statements for a real-case on the group basis to make sure you fully understand how the theory is connected with practice.

I define “advanced accounting” as “advanced topics for complex entities”. The definition is not limited to the conventional perception “consolidation”, but to incorporate all important “insightful” conceptual framework that each student needs to grab in order to adapt easily to the unpredictable era in which accounting standards can change instantaneously.

We will cover IFRS 3 (2008) and IAS 39 this semester. Next semester, we will cover IAS 27 (2008), IAS 28, IAS 21 and IFRS 8. In addition, I will 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.

 

課程目標
After completing the course, students should:
- Be able to carry out technical procedures related to business combinations, and consolidations.
- Be able to understand come conceptual framework for some accounting standards and build up personal views on the pros and cons for each standard.
- Be able to understand IFRS standards related to investments, combination and consolidation. .
- Be able to know “why” for the accounting treatments, in addition to “how” for the accounting treatments.
- Be able to compare the parent company report and consolidated repot
 
課程要求
Tutorials – 15% [Tutorial participation, assignments (please prepare 2 assignment books and write the assignments in the handbook not in a sheet of paper), quiz]
Mid-term exam I – 20%
Mid-term exam II – 25%
Final exam - 25%.
Group report– 15%
Bonus marks for occasional class performance


 
預期每週課後學習時數
 
Office Hours
 
參考書目
In addition to the main textbook, the following books will provide you with
highly useful supplemental reading.

1. 財務會計準則公報釋例及翻譯本 / 中華民國會計研究發展基金會財務會計準則委員會修訂
2. IFRS
 
指定閱讀
待補 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
第1週
09/12  Introduction/Business combinations (IFRS 3) 
第2週
09/19  Business combinations (IFRS 3) 
第3週
  Business combinations (IFRS 3)/ stock investments (SWITCH to 10/1) 
第4週
  Stock investments (IAS 28, IAS 39) 
第5週
  An introduction to consolidated financial statements 
第6週
  MID-TERM I 
第7週
  An introduction to consolidated financial statements 
第8週
  Consolidation techniques and procedures 
第9週
  Consolidation techniques and procedures 
第10週
  Inter-company transactions: inventory 
第11週
  MID-TERM II 
第12週
  Inter-company transactions: inventory/plant assets 
第13週
  Inter-company transactions: plant assets 
第14週
  Inter-company transactions: plant assets/bonds 
第15週
  Inter-company transactions: bonds 
第16週
  Inter-company transactions: bonds 
第17週
  To be determined 
第18週
  FINAL EXAM