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. 本課程介紹的所得稅會計、債券投資、複雜資本結構公司稀釋性每股盈餘,幫助學生就業與考取證照內容著重於各單元的細項步驟,使同學易於瞭解每一單元計算、分錄至編表的過程,並介紹台灣會計公報內容,培養學生會計學治學的能力。考題設計由淺而深,學生從考試作答錯誤能明確知道自己的弱點,然後同學可以自主學習與掌握學習歷程,進而提升學習成效。 2. 介紹國際財務報導準則第9號公報和企業會計準則第23號公報,培植學生學習會計的職業技能,擁有一技之長順利就業,解決青年學子低薪的問題,中級會計學是會計師(CPA)、證券投資顧問事業證券投資分析人員(CFA)、高考會計審計組、高考財稅行政組、公股銀行的招募考試科目,中級會計學範圍很廣,但本課程僅三學分,故以教導上述就業考試較常出題、學理步驟較複雜和其他基礎會計學科鮮少接觸的章節。
Accounting (一) or Accounting must be previously taken by students.
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.
1. Lecture: 3 hrs per week 2. Assessment: 出席與課堂參與 20% 課堂作業 10% 期中考 35% 期末考 35%
| 週次 | 主題 |
|---|---|
| 第 1 週 | 1.Current Income Taxes Payable 2.Accounting for Income Taxes |
| 第 2 週 | Differences between Accounting and Taxable Regulations |
| 第 3 週 | 1.Deferred Tax Liability 2.Deferred Tax Asset |
| 第 4 週 | 1.Loss Carryback and Carryforward 2.Presentation and Disclosure |
| 第 5 週 | 1.Dilutive Securities 2.Complex Financial Instruments |
| 第 6 週 | 1.Weighted-Average Number of Shares 2.Simple EPS |
| 第 7 週 | 1.Treasury Share Method 2.Share Options and Share Warrants |
| 第 8 週 | 1.Diluted EPS 2.Convertible Bonds and Preference Shares |
| 第 9 週 | 1.Anti-dilutive Effect 2.Presentation of Income Statement |
| 第 10 週 | 1.Anti-dilutive Effect 2.Presentation of Income Statement |
| 第 11 週 | Debt Investment Amortized Cost |
| 第 12 週 | 1.Discount Amortization 2.Premium Amortization |
| 第 13 週 | Debt investments measured at fair value through other comprehensive income |
| 第 14 週 | Debt investments measured at fair value through profit and loss |
| 第 15 週 | Fair Value Option Approach |
| 第 16 週 | Fair Value Option Approach |
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