課程名稱 |
中級會計學上 Intermediate Accounting (1) |
開課學期 |
111-1 |
授課對象 |
財務金融學系 |
授課教師 |
廖芝嫻 |
課號 |
Fin2014 |
課程識別碼 |
703 21711 |
班次 |
02 |
學分 |
3.0 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期二5,6(12:20~14:10)星期三2,3,4(9:10~12:10) |
上課地點 |
管二202管二202 |
備註 |
週二56堂實習課。 限本系所學生(含輔系、雙修生) 且 限學號雙號 總人數上限:90人 |
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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 |
課程大綱
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課程概述 |
The course is designed to provide students with an understanding of the theory and practice underlying the measurement and presentation of financial information in accordance with generally accepted accounting principles (GAAP), with a particular focus on International Financial Reporting Standards (IFRSs). |
課程目標 |
After completing this course, students are expected to:
(1) Understand the theoretical basis of specific accounting procedures;
(2) Apply the accounting standards and prepare the financial statements;
(3) Use the financial reporting information to assess a firm’s performance;
(4) Obtain some perspectives from the real world. |
課程要求 |
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預期每週課後學習時數 |
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參考書目 |
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評量方式 (僅供參考) |
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