會計學(二)
Accounting (II)
| 節 | 週一 |
|---|---|
5 13:20–14:10 | 會計學(二) M101 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
1.在了解會計記帳以後,會計學(二)將深度介紹重要資產的評價,主要為應收帳款與固定資產的會計紀錄。此外,本課程著重負債與股東權益的相關議題,以期對於會計的觀念有一完整認識,將對於未來相關課程的學習,能建立最完備的先修知識,以減少對於進階課程的學習障礙。 2.闡述流動與非流動負債的紀錄流程,傳授公司會計與庫藏股的會計紀錄流程,促使學生明瞭公司籌資管道與資本結構。 3.傳授企業從事債券投資或權益投資會計紀錄的流程與會計原理原則。 4.傳授財務報表分析與現金流量表的揭露流程,以及如何編制與解讀會計報表。 1. After understanding accounting and bookkeeping, Accounting (II) will introduce the evaluation of important assets in depth, mainly the accounting records of accounts receivable and fixed assets. In addition, this course focuses on issues related to liability and equity, making students have a complete understanding of accounting concepts, and establish the most complete prerequisite knowledge for the related courses in the future. Hence, the learning obstacles for advanced courses can be reduced for students. 2. Demonstrating the recording process of current and non-current liabilities and equity financing (including treasury stocks) and encouraging students to understand the company's financing channels and capital structure. 3. Teaching the process and accounting principles of accounting records for companies engaged in bond investment or equity investment. 4. Instructing financial statement analysis and cash flow statement, and how to prepare and interpret financial statements.
(1) 期末考、課堂參與(累計實體點名8%、交流和參與課務次數評分)、出席率占總成績70% 。 (2) 期中會考成績占總成績30%。 (1). Final exam, Participation, Attendance (70%) (2). Mid-term exam (30%)
- 企業債券, 權益投資與現金流量表 Corporate Bond, Equity Investment, and Cash Flow Statement
- 資產的購置與評價 Asset purchase and valuation
- 資產、負債與股東權益的深度介紹 In-depth introduction of assets, liabilities and shareholders' equity
| 週次 | 主題 |
|---|---|
| 第 1 週 | 課程介紹(Introduction) |
| 第 2 週 | Ch8 應收帳款與應收票據 (Accounting for Receivables) |
| 第 3 週 | Ch8 應收帳款與應收票據 (Accounting for Receivables) |
| 第 4 週 | Ch9 土地、廠房、設備、無形資產與天然資源 (Property, plant, and equipment, intangible assets and natural resources) |
| 第 5 週 | Ch9 土地、廠房、設備、無形資產與天然資源 (Property, plant, and equipment, intangible assets and natural resources) |
| 第 6 週 | Ch9 土地、廠房、設備、無形資產與天然資源 (Property, plant, and equipment, intangible assets and natural resources) |
| 第 7 週 | Ch10 流動負債(Liabilities: Current Liability) |
| 第 8 週 | Ch10 流動負債(Liabilities: Current Liability) |
| 第 9 週 | 期中會考Mid-term exam |
| 第 10 週 | Ch11 非流動負債 (Liabilities: Non-current liability) |
| 第 11 週 | Ch11 非流動負債 (Liabilities: Non-current liability) |
| 第 12 週 | Ch12 股東權益 (Shareholders' equity) |
| 第 13 週 | Ch12 股東權益 (Shareholders' equity) |
| 第 14 週 | Ch14 現金流量表 (Statement of cash flows) |
| 第 15 週 | Ch14 現金流量表 (Statement of cash flows) |
| 第 16 週 | 期末考Final exam |
Weygandt, Kimmel, Kieso, "Financial Accounting with International Financial Reporting Standards", 4th edition, John Wiley (滄海書局代理,2021年修訂版本)
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