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課程名稱 |
中級會計學下
Intermediate Accounting (2) |
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開課學期 |
105-2 |
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授課對象 |
財務金融學系 |
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授課教師 |
劉心才 |
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課號 |
Fin2015 |
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課程識別碼 |
703 21712 |
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班次 |
02 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期二2,3,4(9:10~12:10)星期三5,6(12:20~14:10) |
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上課地點 |
管二301管二301 |
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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 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1052Fin2015_02 |
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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 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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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 |
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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. |
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課程要求 |
Midterm Exam I 20%
Midterm Exam II 25%
Final Exam 25%
Quizzes and Recitation 30%
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
Kieso, Weygandt and Warfield, Intermediate Accounting, IFRS Second Edition, Wiley. 2014. |
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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)
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
2/21 |
Ch15. Equity
E15-2,4,6,8,12,13,22
P15-6,7,10
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第2週 |
2/28 |
Break和平紀念日 |
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第3週 |
3/07 |
Ch16. Dilutive Securities and EPS
E16-4,6,8,12,16,17,23,26,27
P16-1,4,7 |
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第4週 |
3/14 |
Ch16. Dilutive Securities and EPS
Ch17. Investments
E17-3,5,7,9,16,17,19,23,24,26
P17-3,8, |
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第5週 |
3/21 |
Ch17. Investments |
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第6週 |
3/28 |
Midterm I Ch.15-17 |
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第7週 |
4/04 |
Break兒童節及民族掃墓節 |
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第8週 |
4/11 |
Ch18. Revenue
E18-4,5,6,8,12,14,18,19,21,26
P18-3,5,6,7,8,12 |
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第9週 |
4/18 |
Ch18. Revenue |
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第10週 |
4/25 |
Ch19. Accounting for Income Taxes
E19-2,3,4,9,12,17,18
P19-2,4,5 |
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第11週 |
5/02 |
Ch22. Accounting Changes and Error Analysis
E22-1,2,4,6,7,11,15,16,17,21
P22-2,6,10 |
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第12週 |
5/09 |
Ch20. Accounting for Pensions and Postretirement Benefits
E20-1,2,3,5,7,8,10,15,19
P20-3,5,6,11,13 |
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第13週 |
5/16 |
Midterm II Ch.18, 19, 22 |
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第14週 |
5/23 |
Ch20. Accounting for Pensions and Postretirement Benefits
Ch21. Accounting for Leases
E21-2,3,5,7,8,10,14,15,16
P21-2,3,4,6,10,11,13 |
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第15週 |
5/30 |
Break端午節 |
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第16週 |
6/06 |
Ch21. Accounting for Leases |
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第17週 |
6/13 |
Ch24. Presentation and Disclosure Reporting
E24-2,3
P24-1 |
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第18週 |
6/20 |
Final examination Ch.20, 21, 24 |
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