課程資訊
課程名稱
高等會計學上
ADVANCED ACCOUNTING(1) 
開課學期
97-1 
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
02 
學分
全/半年
全年 
必/選修
必修 
上課時間
星期三6,7,8(13:20~16:20) 
上課地點
管一202 
備註
本課程中文授課,使用英文教科書。
限本系所學生(含輔系、雙修生)
總人數上限:75人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/971advanced 
課程簡介影片
 
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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. I will introduce you to two advanced accounting topics: (1) combined corporate entities and consolidations in the first semester (2) financial instruments and foreign transactions in the second semester. These two topics are extremely important as the recent scandals (ENRON, SUB-PRIME MARKET, REBAR, 博達, etc.,) are all related to the transactions with either the SPE or subsidiaries being put off balance sheet. The topic is rather broad and intertwined with corporate governance and legal structure. This course, along with the chosen textbook focuses mainly on the accounting techniques. It would be advisable that you can pay more attention to the topic ‘corporate ownership and control’ at your spare time. This would motivate you to appreciate the value of advanced accounting. The course builds on the knowledge of financial accounting concepts and principles that students should have gained in intermediate accounting course. 

課程目標
After completing the course, students should:
- Be able to carry out technical procedures related to business combinations (purchase accounting), 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 understand the relationship between ownership and control
- Be able to distinguish the differences between IAS and USA GAAP with respect to complex accounting topics.

 
課程要求
 
預期每週課後學習時數
 
Office Hours
每週二 10:30~12:00 備註: 或另約時間 
參考書目
 
指定閱讀
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
期中考 
30% 
 
2. 
期末考 
30% 
 
3. 
實習與小考 
20% 
 
4. 
小組報告 
20% 
 
 
課程進度
週次
日期
單元主題
第1週
9/17  Business combinations 
第2週
9/24  Business combinations 
第3週
10/01  Stock investments 
第4週
10/08  Holiday 
第5週
10/15  An introduction to consolidated financial statement 
第6週
10/22  Consolidation techniques and procedures 
第7週
10/29  Consolidation techniques and procedures 
第8週
11/05  Consolidation techniques and procedures 
第9週
11/12  Mid-term exam 
第10週
11/19  Inter-company transactions:inventory 
第11週
11/26  Inter-company transactions:inventory 
第12週
12/03  Inter-company transactions:plant assets
Presentation(3)(4) 
第13週
12/10  Inter-company transactions:plant assets
Presentation(5)(6) 
第14週
12/17  Inter-company transactions:bonds
Presentation(7)(8) 
第15週
12/24  Inter-company transactions:bonds
Presentation(9)(10) 
第16週
12/31  Consolidations:changes in ownership interests
Presentation(7)(8) 
第17週
1/07  Consolidations:changes in ownership interests
Presentation(11)(12)