| 課程代碼 |
85D00Q01
|
| 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 |
四國際金融三甲
|
| 任課教師 |
呂怡怡
|
| 上課教室(時間) |
|
週三
|
第2節
|
(S401)
|
|
週三
|
第3節
|
(S401)
|
|
週三
|
第4節
|
(S401)
|
|
| 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 |
1.無
2.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 |
|
|
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
|
本課程的學生必須先取得本校初級會計 (Accounting Principles)之學分
|
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.
|
1 財務知識
|
|
2
|
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
|
|
2 金融知識
|
|
3
|
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)
|
|
3 財金實務
|
|
4
|
每股盈餘及稀釋後每股盈餘
投資項目
收益認列
所得稅與會計
租賃會計
會計原則變動及錯誤修正之分析
財務報表之表達與附註揭露
|
|
5 報告溝通
|
|
| 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 |
| |
60% |
30% |
0% |
0% |
0% |
0% |
10% |
0% |
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 |
| |
30% |
30% |
0% |
30% |
0% |
0% |
0% |
0% |
0% |
0% |
0% |
10% |
0% |
0% |
0% |
|
| 中文課程大綱 |
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
|
| 英/日文課程大綱 |
|
| 課程進度表 |
1 9/20 Accounting and the Time Value of Money CH06
2 9/27 The Accounting Information System CH03
3 10/4 Public Holiday -
4 10/11 Income Statement and Related Information CH04
5 10/18 Income Statement and Related Information CH04
6 10/25 Statement of Financial Position and Statement of Cash Flows CH05
7 11/1 Cash and Receivables CH07
7 11/3 Make-up session – Mock Exam
8 11/8 Mid-Term Exam CH03-07
9 TBC - -
10 11/22 Inventory Valuation CH08-09
11 11/29 Inventory Valuation CH08-09
12 12/6 Acquisition and Disposition of Property, Plant, and Equipment CH10
12 12/8 Make-up session - Presentation CH01-02
13 12/13 Depreciation, Impairments, and Depletion CH11
14 12/20 Intangible Assets CH12
15 12/27 Exam Two CH08-10
16 1/3 Reschedule to week 7 -
17 1/10 Reschedule to week 12 -
|
| 課程融入SDGs |
|
| 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 |
| 本課程的學生必須先取得本校初級會計 (Accounting Principles)之學分 |
課堂講授
|
其他
－大一必修
（
平時
）
|
| 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 |
課堂講授
分組討論
|
口頭報告
（
平時
）
筆試
（
期中
）
|
| 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) |
課堂講授
|
筆試
（
期中
）
筆試
（
期末
）
|
| 每股盈餘及稀釋後每股盈餘
投資項目
收益認列
所得稅與會計
租賃會計
會計原則變動及錯誤修正之分析
財務報表之表達與附註揭露
|
課堂講授
|
筆試
（
期中
）
筆試
（
期末
）
|
|
| 指定用書 |
| 書名 |
Intermediate Accounting: IFRS Edition, 2nd Edition (WILEY)
|
| 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 |
|