中級會計學
Intermediate Accounting
| 節 | 週四 |
|---|---|
5 13:20–14:10 | 中級會計學 M102 3 節連堂 |
6 14:20–15:10 | |
7 15:30–16:20 |
* 根據陽明交大上課時間表所列
The course provides participants with an overview of corporate reporting under International Financial Reporting Standards (IFRS). In line with the basic focus of the MBA program for non-accounting major students, the course is expected to benefit participants who will learn how to analyze companies' financial statements and data for decision making purposes. To meet these objectives, an overview of all applicable standards is provided and participants will learn with the processes used to generate, aggregate, and report financial statement. "You have to understand accounting and you have to understand the nuances of accounting. It's the language of business and it's an imperfect language, but unless you are willing to put in the effort to learn accounting - how to read and interpret financial statements - you can't know anything about business yourself." - Warren Buffett
N/A
(1) Class participation & In-class exercise (30%) (2) Midterm exam (35%) (3) Final exam (35%)
| 週次 | 主題 |
|---|---|
| 第 1 週 | Ch. 7 Cash and Receivables |
| 第 2 週 | Ch. 8 Valuation of Inventories |
| 第 3 週 | *Holiday Break* |
| 第 4 週 | Ch. 9 Inventories:Additional Valuation Issues |
| 第 5 週 | Ch. 10 Acquisition and Disposition of Property, Plant, and Equipment |
| 第 6 週 | Ch. 11 Depreciation, Impairments, and Depletion |
| 第 7 週 | Ch. 13 Current Liabilities, Provisions, and Contingencies |
| 第 8 週 | *Midterm Exam* |
| 第 9 週 | Ch. 14 Non-Current Liabilities |
| 第 10 週 | Ch. 15 Equity |
| 第 11 週 | Ch. 16 Dilutive Securities and EPS |
| 第 12 週 | Ch. 17 Investment |
| 第 13 週 | Ch. 17 Investment |
| 第 14 週 | Ch. 19 Accounting for Income Taxes |
| 第 15 週 | Ch. 20 Accounting for Pensions and Postretirement Benefits |
| 第 16 週 | Ch. 21 Accounting for Leases |
| 第 17 週 | *Final Exam* |
Intermediate Accounting, IFRS edition: 3nd Edition by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, 2018
- 地點
- By appointment
- 時間
- By appointment
- 聯絡方式
- By appointment