| 課程代碼 |
80D19H01
|
| 課程中文名稱 |
中級會計學(一)
|
| 課程英文名稱 |
Intermediate Accounting(Ⅰ)
|
| 學分數 |
3.0
|
| 必選修 |
系定選修
|
| 開課班級 |
四財金英專三甲
|
| 任課教師 |
呂怡怡
|
| 上課教室(時間) |
|
週五
|
第2節
|
(S404)
|
|
週五
|
第3節
|
(S404)
|
|
週五
|
第4節
|
(S404)
|
|
| 課程時數 |
3
|
| 實習時數 |
0
|
| 授課語言 |
1.英語
◎全程外語教學
|
| 輔導考證 |
無
|
| 課程概述 |
This class would basically follow the guideline and contents of the selected textbook “Intermediate Accounting: IFRS Edition (Wiley)” written by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield. The Lecturer would also facilitate this class with real case and illustrations in order to help students to know how to practice their knowledge in the real world.
We will dig deep about the background and reasons of accounting rules, standards, and principles. We will go through all the details about the financial statements, and then study how to analyze those information and assess the quality of the business performance and financial status.
In addition, we will also learn how to evaluate companies, estimate allowance or contingent items. Eventually, we will know how to present all the assessments and valuations in financial reports.
|
| 先修科目或預備能力 |
本課程的學生必須先取得本校初級會計 (Accounting Principles)之學分
|
|
課程學習目標與核心能力之對應
|
| 編號 | 中文課程學習目標 | 英文課程學習目標 | 對應系指標 |
|
1
|
學習財務報告及會計準則並了解其背後的概念及標準制定的原因
這項學習同時可以幫助學生了解現代的會計準則如何防止某些財報的問題及管理者的操控
|
Understand the financial reporting and accounting standards and the conceptual framework sits behind
This topic would also help students to know how the modern accounting standards prevent certain problems or manipulations.
|
8 職業倫理
|
|
2
|
具備有關財務報表相關的充分認識，包含如何製作財務報表以及如何解讀財報上的各種數字
|
Get the solid knowledge of financial statements, including how to prepare the statements and interpret the figures on the financial reports.
|
6 辨識構思
|
|
3
|
展示如何適當並準確的表達財務資訊
|
Demonstrate how to present financial figures properly and accurately.
|
5 報告溝通
|
|
4
|
真實案例分析: 學習如何在真實世界取得上市公司的財報資料，進行分析研究，並製成報告
|
Real Case Study: learn how to access the financial reports of listed companies in the real world. Students have to perform their analysis and then conduct their own reports.
|
3 財金實務
|
|
5
|
學習如何藉由損益表來評估企業的獲利能力，如何藉由資產負債表衡量公司企業的財務狀況，如何評價沒有市場價格的資產等等
|
Learn how to evaluate the business performance based on the income statement, how to assess the financial status of companies with the statement of position, and how to do the valuation for assets with no market price, ect.
|
7 計畫評估
|
|
6
|
全英語教學
|
English Teaching Program
|
9 外國語文
|
|
| 就業力培養目標 |
| |
校指標 |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
| |
專業知識 |
實務技能 |
資訊能力 |
整合創新 |
外語能力 |
熱誠抗壓 |
表達溝通 |
敬業合群 |
人文素養 |
服務關懷 |
| |
0% |
40% |
0% |
25% |
10% |
0% |
15% |
10% |
0% |
0% |
| |
系指標 |
1 |
2 |
12 |
3 |
7 |
13 |
4 |
6 |
11 |
9 |
10 |
5 |
8 |
14 |
15 |
| |
財務知識 |
金融知識 |
法律知識 |
財金實務 |
計畫評估 |
電腦技能 |
協調整合 |
辨識構思 |
合作創新 |
外國語文 |
適應社會 |
報告溝通 |
職業倫理 |
人文素養 |
服務關懷 |
| |
0% |
0% |
0% |
15% |
25% |
0% |
0% |
25% |
0% |
10% |
0% |
15% |
10% |
0% |
0% |
|
| 中文課程大綱 |
1. 財務報告與會計之準則與規範
2. 財務報告之概念與架構
3. 會計流程
4. 認識損益表及其相關資訊
5. 認識資產負債表與現金流量表
6. 折現、貼現、時間價值與會計
7. 現金與應收帳款分析
8. 存貨評價(成本基礎)
9. 存貨評價(成本以外基礎)
10. 固定資產的建置與廢棄
11. 資產折舊、毀損及銷毀
12. 流動負債、準備提存、或有負債
13. 非流動負債
14. 股東權益
15. 每股盈餘及稀釋後每股盈餘
16. 投資項目
17. 收益認列
18. 所得稅與會計
19. 租賃會計
20. 會計原則變動及錯誤修正之分析
21. 財務報表之表達與附註揭露
|
| 英/日文課程大綱 |
1. Financial Reporting and Accounting Standards
2. Conceptual Framework for Financial Reporting
3. The Accounting Information System
4. Income Statement and Related Information
5. Statement of Financial Position and Statement of Cash Flows
6. Accounting and the Time Value of Money
7. Cash and Receivables
8. Valuation of Inventories (cost basis)
9. Additional Valuation of Inventories
10. Acquisition and Disposition of Property, Plant, and Equipment
11. Depreciation, Impairments, and Depletion
12. Current Liabilities, Provisions, and Contingencies
13. Non-Current Liabilities
14. Equity
15. EPS and Dilutive EPS
16. Investments
17. Revenue Recognition
18. Accounting for Income Tax
19. Accounting for Leases
20. Accounting Changes and Error Analysis
21. Presentation and Disclosure in Financial Reporting
|
| 課程進度表 |
week Date Topic
1 9/16 Public Holiday (Mid-Moon Festival)
2 9/23 Class Introduction
CH06 Accounting and the Time Value of Money
3 9/30 CH03 The Accounting Information System
4 10/7 CH01 Financial Reporting and Accounting Standards
CH02 Conceptual Framework for Financial Reporting
5 10/14 CH04 Income Statement and Related Information
6 10/21 CH04 Income Statement and Related Information
7 10/28 CH05 Statement of Financial Position and Statement of Cash Flows
8 11/4 Reviews
9 11/11 Mid-Term Exam CH01-06
10 11/18 Reviews on Mid-Term Exam and Homework
11 11/25 CH07 Cash and Receivables
12 12/2 CH08 Inventory Valuation
13 12/9 CH09 Inventory Valuation
14 12/16 CH10 Acquisition and Disposition of Property, Plant, and
Equipment
15 12/23 CH11 Depreciation, Impairments, and Depletion
16 12/30 CH12 Intangible Assets
17 1/6 Reviews
18 1/13 Final Exam CH07-12
|
| 期考調查 |
| 期中考(第9週)考試方式 |
|
| 期末考(第18週)考試方式 |
|
| 其他週考試考試週次與方式 |
|
|
| 教學方式與評量方式 |
| 課程學習目標 | 教學方式 | 評量方式 |
| 學習財務報告及會計準則並了解其背後的概念及標準制定的原因
這項學習同時可以幫助學生了解現代的會計準則如何防止某些財報的問題及管理者的操控 |
課堂講授
|
筆試
（
期中
）
|
| 具備有關財務報表相關的充分認識，包含如何製作財務報表以及如何解讀財報上的各種數字 |
課堂講授
|
筆試
（
期中
）
筆試
（
期末
）
|
| 展示如何適當並準確的表達財務資訊 |
課堂講授
成果驗收
|
實作
（
平時
）
課堂展演
（
平時
）
|
| 真實案例分析: 學習如何在真實世界取得上市公司的財報資料，進行分析研究，並製成報告 |
分組討論
|
課堂展演
（
平時
）
|
| 學習如何藉由損益表來評估企業的獲利能力，如何藉由資產負債表衡量公司企業的財務狀況，如何評價沒有市場價格的資產等等 |
課堂講授
個案研究(PBL)
|
筆試
（
期中
）
筆試
（
期末
）
|
| 全英語教學 |
課堂講授
|
筆試
（
平時
）
筆試
（
期中
）
筆試
（
期末
）
|
|
| 指定用書 |
| 書名 |
Intermediate Accounting: IFRS Edition, 2nd Edition
|
| 作者 |
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield
|
| 書局 |
WILEY
|
| 年份 |
2014
|
| 國際標準書號(ISBN) |
9781118443965
|
| 版本 |
2
|
請同學尊重智慧財產權，使用正版教科書，不得非法影印，以免觸犯智慧財產權相關法令
。 |
| 參考書籍 |
|
| 教學軟體 |
|
| 課程規範 |
Grading
In-Class Performance and Feedback 30%
Homework 10%
Mid-Term Exam 30%
Final Exam 30%
|