中級會計學(一)

1. This course introduces the complex accounting titles in financial statements, for example, dilutive Securities, long-term debt investment, tax accounting and off-balance item. We explain how to disclose the above items in accounting statements. 2. This course interprets current issues the accounting fields are concerned about, such as earnings per share calculations. We further discuss present controversies of accounting standards. 3. This course leads Ph.D. students to study accounting academic papers and introduce accounting theories so as to spark their interests in accounting. This course trains students to become accounting teachers or to be qualified to attend examinations of Certified Public Accountant (CPA). 4. This course teaches students to collect accounting data from Taiwan Economic Journal Database, and assists them with the statistical analysis of the data. 5. This course help students to prepare global CPA and CFA Examinations. This class for the first time combines artificial intelligence to implement the teaching feedback system. This system investigates the number of views and viewing time of the problems in different sections, and then analyze which section is difficult for students to understand. Because students can watch the teaching videos without logging in their account, our teaching feedback system of this research program cannot record the watching time and the number that the specific students watch. Therefore, our teaching feedback system only summarize the number and the time the whole class watches our teaching materials for each film. Teachers can use these analytical results as a reference for the teaching adjustments to emphasize the difficult points. This course is carried out with the project of the bilingual earnings per share digital teaching material. Students who are unwilling to participate in the research may not participate. The intermediate accounting (I) is an elective course, so students have other courses to choose. In addition, any participants can withdraw from the course freely or withdraw from the research freely. Your scores are unaffected if you withdraw from the research.

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 30 % Academic paper assignments 10 % Mid-term Exam 30 % Final Exam 30 %

• Accounting Theory

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

  講授：

  3

• Accounting Procedure

  1. Debt Investment 2. Liability 3. Tax Accounting 4.Amortized Cost Method 5.Fair Value Method

  講授：

  46

  示範：

  5

Intermediate Financial Accounting - Volume 2 (Lyryx), Author: Glenn Arnold, Suzanne Kyle, Athabasca University, Lyryx Learning Team 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

M325