中級會計學
Intermediate Accounting
| 節 | 週四 |
|---|---|
5 13:20–14:10 | 中級會計學 M-b09（光復） 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
The course provides participants with an overview of corporate reporting under International Financial Reporting Standards (IFRS). In line with the basic focus of the MBA program for non-accounting major students, the course is expected to benefit participants who will learn how to analyze companies' financial statements and data for decision making purposes. To meet these objectives, an overview of all applicable standards is provided and participants will learn with the processes used to generate, aggregate, and report financial statement. "You have to understand accounting and you have to understand the nuances of accounting. It's the language of business and it's an imperfect language, but unless you are willing to put in the effort to learn accounting - how to read and interpret financial statements - you can't know anything about business yourself." - Warren Buffett
N/A
無備註
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(1) Class participation & In-class exercise (30%) (2) Midterm exam (35%) (3) Final exam (35%)
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| 週次 | 主題 |
|---|---|
| 第 1 週 | Ch. 7 Cash and Receivables 9/17 |
| 第 2 週 | Ch. 8 Valuation of Inventories 9/24 |
| 第 3 週 | *Holiday Break* 10/1 |
| 第 4 週 | Ch. 9 Inventories:Additional Valuation Issues 10/8 |
| 第 5 週 | Ch. 10 Acquisition and Disposition of Property, Plant, and Equipment 10/15 |
| 第 6 週 | Ch. 11 Depreciation, Impairments, and Depletion 10/22 |
| 第 7 週 | Ch. 13 Current Liabilities, Provisions, and Contingencies 10/29 |
| 第 8 週 | *Midterm Exam* 11/5 |
| 第 9 週 | Ch. 14 Non-Current Liabilities 11/12 |
| 第 10 週 | Ch. 15 Equity 11/19 |
| 第 11 週 | Ch. 16 Dilutive Securities and EPS 11/26 |
| 第 12 週 | Ch. 17 Investment 12/3 |
| 第 13 週 | Ch. 17 Investment 12/10 |
| 第 14 週 | Ch. 19 Accounting for Income Taxes 12/17 |
| 第 15 週 | Ch. 20 Accounting for Pensions and Postretirement Benefits 12/24 |
| 第 16 週 | Ch. 21 Accounting for Leases 12/31 |
| 第 17 週 | *Final Exam* 1/7 |
Intermediate Accounting, IFRS edition: 3nd Edition by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, 2018
- 地點
- By appointment
- 時間
- By appointment
- 聯絡方式
- By appointment