|
課程名稱 |
中級會計學下
Intermediate Accounting (2) |
|
開課學期 |
110-2 |
|
授課對象 |
財務金融學系 |
|
授課教師 |
劉心才 |
|
課號 |
Fin2015 |
|
課程識別碼 |
703 21712 |
|
班次 |
01 |
|
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 |
管二201管二201 |
|
備註 |
週二56堂實習課。
限本系所學生(含輔系、雙修生) 且 限學號單號
總人數上限：90人 |
|
|
|
|
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 |
Ch15. Equity
Ch16. Dilutive Securities and EPS
Ch17. Investments
Ch18. Revenue
Ch19. Accounting for Income Taxes
Ch22. Accounting Changes and Error Analysis
Ch20. Accounting for Pensions and Postretirement Benefits
Ch21. Accounting for Leases
Ch24. Presentation and Disclosure Reporting |
|
課程目標 |
This course is to help finance-major students understand how to follow IFRS to record transactions and compile financial statements. You will also learn how to analyze companies' financial statements and data for decision making purposes. |
|
課程要求 |
|
|
預期每週課後學習時數 |
|
|
Office Hours |
|
|
指定閱讀 |
|
|
參考書目 |
|
|
評量方式
(僅供參考) |
|