|
課程名稱 |
中級會計學下
Intermediate Accounting (2) |
|
開課學期 |
106-2 |
|
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 |
02 |
|
學分 |
3.0 |
|
全/半年 |
全年 |
|
必/選修 |
必修 |
|
上課時間 |
星期二2,3,4(9:10~12:10)星期三5,6(12:20~14:10) |
|
上課地點 |
管二301管二301 |
|
備註 |
本課程中文授課,使用英文教科書。週三中午實習課。
限本系所學生(含輔系、雙修生) 且 限學號雙號
總人數上限：80人 |
|
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1062Fin2015_02 |
|
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 |
Midterm Exam I 20%
Midterm Exam II 25%
Final Exam 25%
Quizzes and Recitation 30%
|
|
預期每週課後學習時數 |
|
|
Office Hours |
|
|
指定閱讀 |
待補 |
|
參考書目 |
張仲岳,蔡彥卿,劉啟群,薛富井著, IFRS 中級會計學 二版, 出版社：東華; 2015
林蕙真著,中級會計學新論，第八版(2015年)
|
|
評量方式
(僅供參考) |
|
|
週次 |
日期 |
單元主題 |
|
第1週 |
2/27,2/28 |
Ch15. Equity |
|
第2週 |
3/06,3/07 |
Ch15. Equity
Ch16. Dilutive Securities and EPS
|
|
第3週 |
3/13,3/14 |
Ch16. Dilutive Securities and EPS
Ch17. Investments
|
|
第4週 |
3/20,3/21 |
Ch17. Investments |
|
第5週 |
3/27,3/28 |
3/27 Ch18. Revenue |
|
第6週 |
4/03,4/04 |
Break兒童節及民族掃墓節 |
|
第7週 |
4/10,4/11 |
4/10 midterm
4/11 老師上課 |
|
第8週 |
4/17,4/18 |
Ch18. Revenue |
|
第9週 |
4/24,4/25 |
Ch19. Accounting for Income Taxes |
|
第10週 |
5/01,5/02 |
Ch19. Accounting for Income Taxes
Ch22. Accounting Changes and Error Analysis
|
|
第11週 |
5/08,5/09 |
Ch22. Accounting Changes and Error Analysis
Ch20. Accounting for Pensions and Postretirement Benefits
|
|
第12週 |
5/15,5/16 |
Ch20. Accounting for Pensions and Postretirement Benefits |
|
第13週 |
5/22,5/23 |
5/22Midterm II Ch.18, 19, 22
|
|
第15週 |
6/05,6/06 |
Ch21. Accounting for Leases
6/6老師上課 Ch21. Accounting for Leases |
|
第16週 |
6/12,6/13 |
Ch24. Presentation and Disclosure Reporting |
|
第17週 |
6/19,6/20 |
Final examination Ch.20, 21, 24 |
|