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。 5.會計資料庫操作，協助學生升學與就業https://nycu.primo.exlibrisgroup.com/discovery/dbsearch?query=any,contains,TEJ&lang=zh-tw&databases=any,TEJ&offset=0&vid=886UST_NYCU:886UST_NYCU&tab=jsearch_slot。 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. 5.5. Accounting database operation to assist students with further education and employment https://nycu.primo.exlibrisgroup.com/discovery/dbsearch?query=any,contains,TEJ&lang=zh-tw&databases=any,TEJ&offset=0&vid=886UST_NYCU:886UST_NYCU&tab=jsearch_slot.
(1) 期末考、課堂參與、出席率占總成績70% 。 (2) 期中會考成績占總成績30%。 (3) 原則上不補考，考試作答卷未寫計算公式不計分，發考卷後未繳回考卷者零分計算。 (1). Final exam, Participation, Attendance (70%) (2). Mid-term exam (30%) There will be no make-up exams. No score will be awarded for answers that do not include calculation formulas. Those who fail to return their exam papers after exam papers have been distributed will receive a score of zero.
- 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 | Introduction |
| 第 2 週 | Ch.8 Receivables |
| 第 3 週 | Ch.8 Receivables |
| 第 4 週 | Ch.9 Property, plant, and equipment |
| 第 5 週 | Ch.9 Property, plant, and equipment |
| 第 6 週 | Ch.9 Property, plant, and equipment |
| 第 7 週 | 春假 |
| 第 8 週 | Ch.10 Current liability |
| 第 9 週 | *Midterm (Unified) Exam* (Ch.8, 9, 10) |
| 第 10 週 | Ch.11 Non-current liability |
| 第 11 週 | Ch.11 Non-current liability |
| 第 12 週 | Ch.12 Shareholders' equity |
| 第 13 週 | Ch.12 Shareholders' equity |
| 第 14 週 | Ch.14 Statement of Cash flows |
| 第 15 週 | Ch.14 Statement of Cash flows |
| 第 16 週 | *Final Exam (Ch.11, Ch.12, Ch.14) and Experience Sharing of Community Participation* Final Exam Scope: Non-current liability, Shareholder's Equity, Cash flow statement |
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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