會計學(二)
Accounting (II)
| 節 | 週一 | 週二 |
|---|---|---|
2 09:00–09:50 | 會計學(二) M-b10（光復） | |
5 13:20–14:10 | 會計學(二) M-b10（光復） 2 節連堂 | |
6 14:20–15:10 |
* 根據陽明交大上課時間表所列
Based on the knowledge of accounting process, the primary emphasis of this course is on the asset valuation, liability and shareholders’ equity –their content and interpretation. The course will also help participants to learn about the statement of cash flow – the content, interpretation and preparation.
Accounting (I) must be taken for this course.
無備註
For more information, please visit e3 at https://dcpc.nctu.edu.tw/
Description of Course Details: Quiz for each chapter, midterm exam, final exam Evaluation and Grading Policy: 1. Class participation, Quizzes, Homework, and Midterm exam: 70% 2. Final exam: 30% For more information, please visit e3 at https://dcpc.nctu.edu.tw/
Statement of cash flow
1. preparing a statement of cash flow 2. managing cash flows
- 講授：
- 75%
- 其他：
- 25%
Assets, Liabilities and Equity
1. Purchase of asset, measurement, cost allocation, disposal 2. current liability, noncurrent liabilities, contingent liability 3. capital, market value, treasury share 4. retained earnings, other comprehensive income
- 講授：
- 75%
- 其他：
- 25%
| 週次 | 主題 |
|---|---|
| 第 1 週 | Introduction & Review 2/26, 2/272 |
| 第 2 週 | CH 8 Accounting for Receivables 3/5, 3/6 |
| 第 3 週 | CH 8 Accounting for Receivables 3/12, 3/13 |
| 第 4 週 | CH 8 Accounting for Receivables 3/19, 3/20 |
| 第 5 週 | CH.9 Plant Assets, Natural Resources, and Intangible Assets 3/26, 3/27 |
| 第 6 週 | CH.9 Plant Assets, Natural Resources, and Intangible Assets 4/2, 4/3 |
| 第 7 週 | CH.10 Liabilities 4/9, 4/10 |
| 第 8 週 | CH.10 Liabilities 4/16, 4/17 |
| 第 9 週 | Midterm (chapters 8-10) 4/23, 4/24 |
| 第 10 週 | CH.11 Organization, Share Capital, Dividends, and Retained Earnings 4/30, 5/1 |
| 第 11 週 | CH.11 Organization, Share Capital, Dividends, and Retained Earnings 5/7, 5/8 |
| 第 12 週 | CH.11 Organization, Share Capital, Dividends, and Retained Earnings 5/14, 5/15 |
| 第 13 週 | CH.11 Organization, Share Capital, Dividends, and Retained Earnings 5/21, 5/22 |
| 第 14 週 | CH.13 Statement of cash flows 5/28, 5/29 |
| 第 15 週 | CH.13 Statement of cash flows 6/4, 6/5 |
| 第 16 週 | Final ( Chapters 11 & 13) 6/11, 6/12 |
| 第 17 週 | Review 6/19 |
Financial Accounting, 3rd IFRS edition by, Weygandt, Kimmel and Kieso
- 地點
- 各教師另行公布
- 時間
- 各教師另行公布
- 聯絡方式
- 各教師另行公布