課程資訊
課程名稱
 高等會計學下
ADVANCED ACCOUNTING(2) 
開課學期
 95-2 
授課對象
 會計學系  
授課教師
 許文馨 
課號
 Acc3002 
課程識別碼
 702 30102 
班次
 02 
學分
 3 
全/半年
 全年 
必/選修
 必帶 
上課時間
 星期三6,7,8(13:20~16:20) 
上課地點
 管壹102 
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 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/952advanced 
課程簡介影片
 
核心能力關聯
 核心能力與課程規劃關聯圖
課程大綱
為確保您我的權利,請尊重智慧財產權及不得非法影印
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.  

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.
 
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
 Advanced accounting / 9th Edition, by Paul Marcus Fischer,
William James Taylor, Rita Hartung Cheng, published by
Thomson Southwestern. (ISBN 0-324-31134-6) 
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
 9/20  Business combinations 
第1週
 9/20  Syllabus 
第2週
 9/27  Business combinations/
Consolidated statements: date of acquisition 
第3週
 10/04  Stock investments 
第4週
 10/11  An introduction to consolidated financial statement 
第5週
 10/18  An introduction to consolidated financial statement 
第6週
 10/25  speech + Consolidation techniques and procedures 
第7週
 11/01  Consolidation techniques and procedures 
第8週
 11/08  exam 
第9週
 11/15  holiday 
第10週
 11/22  Inter-company transactions: inventory 
第11週
 11/29  Inter-company transactions: inventory/plant assets 
第12週
 12/06  Inter-company transactions: plant assets /bonds 
第13週
 12/13  Consolidations: changes in ownership interests  
第14週
 12/20  Indirect and mutual holdings 
第15週
 12/27  Presentation 
第16週
 1/03  Subsidiary preferred stock, consolidated earnings per share and consolidated income taxation 
第17週
 1/10  Subsidiary preferred stock, consolidated earnings per share and consolidated income taxationholdings