中級會計學(二)

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、所得稅會計等(Dilutive Earnings Per Share, long-term securities investment and Tax Accounting)。 3. 針對會計界目前較關注的主題,例如所得稅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。

Required competence or courses that must be previously taken by students: Accounting (一) or Accounting must be previously taken by students.

無備註

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: Attendance and class participation 20 % Class assignments 20% Mid-term Exam 30 % Final Exam 30 %

• Accounting Theory

  1.Earnings response 2.Earnings management 3. Agency theory 4. Incentive theory

  講授：

  6

• Accounting Procedure

  1.Share Investment 2.Financial statement 3.Equity Method 4.EPS 5.Tax Accounting

  講授：

  43

  示範：

  5

Intermediate Financial Accounting - Volume 2 (Lyryx), Glenn Arnold, Suzanne Kyle, Athabasca University, Lyryx Learning Team, 2017. https://open.bccampus.ca/browse-our-collection/find-open-textbooks/?uuid=74d3c256-ae2d-4551-b1f9-d9139a9d6752&contributor=&keyword=&subject=

地點

M325

時間

Monday 15:30-17:30

聯絡方式

57111