中級會計學(二)
Intermediate Accounting (II)
| 節 | 週三 |
|---|---|
6 14:20–15:10 | 中級會計學(二) 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.介紹具有複雜資本結構的公司損益表、資產負債表與現金流量表三大會計報表的編製。 2.介紹財務報表中較複雜會計項目的認列,例如:公司會計、每股盈餘、證券投資、租賃會計等(Dilutive Earnings Per Share, long-term securities investment and Lease Accounting)。 3.針對會計界目前較關注的主題,例如退休金加以探討現階段會計規範的相關爭議,幫助學生就業與考取證照(會計師(CPA)、股市分析師(CFA)、高等考試、金融證照)。 4.課堂解題,使同學易於瞭解每一章節分錄至編表的會計過程,並介紹台灣會計公報內容,培養學生會計學治學的能力。 5.教導學生會計學論文與學理、蒐集會計資料的方法與完成會計學研究。 6.教導學生資本租賃和營業租賃的差異,進行租賃會計認列。
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 20 % Class assignments 20% Mid-term Exam 30 % Final Exam 30 %
- Accounting Theory
- Accounting Procedure
| 週次 | 主題 |
|---|---|
| 第 1 週 | Categories of securities |
| 第 2 週 | Dilutive Securities and compensation plans |
| 第 3 週 | Convertible debt |
| 第 4 週 | Convertible preference shares |
| 第 5 週 | Share warrants |
| 第 6 週 | Debt investment based on fair value method |
| 第 7 週 | Debt investment based on fair value option approach |
| 第 8 週 | Application of accounting database and comprehensive review |
| 第 9 週 | Mid-term exam |
| 第 10 週 | Share investment |
| 第 11 週 | Equity Method |
| 第 12 週 | Fair Value Method |
| 第 13 週 | Classification Criteria for Capitalization |
| 第 14 週 | Accounting Treatment for Leases |
| 第 15 週 | Sales and Leaseback Transactions |
| 第 16 週 | Types of Pension Plans |
| 第 17 週 | Other Post-Employment Benefits |
| 第 18 週 | Final Exam |
Intermediate Financial Accounting, Volume 2 by Glenn Arnold & Suzanne Kyle, Edited by Athabasca University, 2021.
- 地點
- M325
- 時間
- Tuesday 9:00-10:00
- 聯絡方式
- M325