中級會計學(一)

Intermediate Accounting (1)

學期

108-2

學分

3 學分

當期課號

5484

永久課號

IMS5356

開課單位

管理科學系

授課教師

蔡璧徽

校區

光復

類別

選修

上課時間表

節	週三
6 14:20–15:10	中級會計學(一) M101 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

概述

1. This course introduces the complex accounting titles in financial statements, for example, dilutive Securities, long-term investment, non-current liability and off-balance item. 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 Ph.D. 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 help students to prepare global CPA and CFA Examinations.

先修科目

Accounting (一) or Accounting must be previously taken by students.

教學方式

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.

評分方式

1. Lecture: 3 hrs per week 2. Assessment: Attendance and class participation 30 % Academic paper assignments 10 % Mid-term Exam 30 % Final Exam 30 %

課程大綱

Accounting Theory
Accounting Procedure

週次計畫

週次	主題
第 1 週	Completing the Accounting Cycle and Accounting Standards
第 2 週	Accounting for Income Taxes
第 3 週	Deferred Tax Liability and Deferred Tax Asset
第 4 週	Loss Carryback
第 5 週	Loss Carryforward
第 6 週	4月 8日 M101 13:20-14:10 (E) 補課 Review Accounting Papers and Comprehensive Review
第 7 週	Debt Investment
第 8 週	Recording Acquisition of Bonds
第 9 週	4月8日 M101 13:20-14:10 (E) 補課 5月13日 M 101 13:20-14:10 (E) 補課 5月20日M101 13:20-14:10 (E) 補課 Recording Bond Interest
第 10 週	Recording Sale of Bonds
第 11 週	Amortized Method
第 12 週	5月13日M101 13:20-14:10 (E) 補課 Statement of Financial Position
第 13 週	Ball and Brown, 1968, An Empirical Evaluation of Accounting Income Numbers, Journal of Accounting Research.
第 14 週	Final Exam
第 15 週	Application of Event Study method in Accounting Research
第 16 週	Application of Accounting database and Comprehensive Review
第 17 週	Non-Current Liability
第 18 週	Effective-Interest Method

教科書

Intermediate Financial Accounting - Volume 2 (Lyryx), Author: Glenn Arnold, Suzanne Kyle, Athabasca University, Lyryx Learning Team https://open.bccampus.ca/browse-our-collection/find-open-textbooks/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&contributor=&keyword=&subject=

Office Hours

地點: M325
時間: Monday 15:30-17:30
聯絡方式: M325