中級會計學(一)
Intermediate Accounting (1)
| 節 | 週三 |
|---|---|
6 14:20–15:10 | 中級會計學(一) M205 3 節連堂 |
7 15:30–16:20 | |
8 16:30–17:20 |
* 根據陽明交大上課時間表所列
1. This course introduces the complex accounting titles in financial statements, for example, debt investment, non-current liability and pension accounting. We explain how to disclose the above items in accounting statements. 2. This course interprets current issues the accounting fields are concerned about, such as earnings per share calculations. We further discuss present controversies of accounting standards. 3. This course leads students to study accounting academic papers and introduce accounting theories so as to spark their interests in accounting. This course trains students to become accounting teachers or to be qualified to attend examinations of Certified Public Accountant (CPA). 4. This course teaches students to collect accounting data from Taiwan Economic Journal Database, and assists them with the statistical analysis of the data. 5. This course is taught in English, tutoring students to complete global CPA and CFA Examinations.
Accounting (一) or Accounting must be previously taken by students.
Lecture: 3 hrs per week Notes: 1. Attendance: Consistent attendance is a key to succeed in learning accounting. 2. Mid-term Exam and Final Exam A general review will be held before the mid-term and final exam. However, students have to close books throughout the exam. 3. Assignments: There will be academic paper assignments throughout the semester.
Attendance and class participation 30 % Academic paper assignments 10 % Mid-term Exam 30 % Final Exam 30 %
- Accounting Procedure
- Accounting Theory
| 週次 | 主題 |
|---|---|
| 第 1 週 | Completing the Accounting Cycle and Accounting Standards |
| 第 2 週 | Debt Investment |
| 第 3 週 | Recording Acquisition of Bonds |
| 第 4 週 | Recording Bond Interest |
| 第 5 週 | Recording Sale of Bonds |
| 第 6 週 | Amortized Method |
| 第 7 週 | Statement of Financial Position |
| 第 8 週 | Mid-term Examination |
| 第 9 週 | Ball and Brown, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research. |
| 第 10 週 | Application of Event Study method in Accounting Research |
| 第 11 週 | Application of Accounting database and Comprehensive Review |
| 第 12 週 | Non-Current Liability |
| 第 13 週 | Effective-Interest Method |
| 第 14 週 | Accounting for Income Taxes |
| 第 15 週 | Deferred Tax Liability and Deferred Tax Asset |
| 第 16 週 | Loss Carryback and Carryforward |
| 第 17 週 | Review Accounting Papers and Comprehensive Review |
| 第 18 週 | Final Exam |
- 地點
- M325
- 時間
- Monday 15:30-17:30
- 聯絡方式
- M325