| 國立中興大學教學大綱 |
| 課程名稱 (course name) |
(中) 中級會計學(二)(2100) | ||||
| (Eng.) Intermediate Accounting (II) | |||||
| 開課單位 (offering dept.) |
會計系 | ||||
| 課程類別 (course type) |
必修 | 學分 (credits) |
3 | 授課教師 (teacher) |
蘇迺惠 |
| 選課單位 (department) |
會計系學士班 | 授課語言 (language) |
中文 | 開課學期 (semester) |
1122 |
| 課程簡述 (course description) |
To explore advanced issues in Financial Accounting, and equip students the ability of making financing decisions as well as doing financial statements analysis based on the knowledge learned. | ||||
| 先修課程名稱 (prerequisites) |
會計學(一),會計學(二),會計學(一),會計學(二),會計學,會計學(一),會計學原理 | ||||
| 課程與核心能力關聯配比(%) (relevance of course objectives and core learning outcomes(%)) |
課程目標之教學方法與評量方法 (teaching and assessment methods for course objectives) |
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| 課程目標 | 核心能力 | 配比(%) | 教學方法 | 評量方法 | |||||||
| 1.學習國際會計準則(IFRS)有關存貨、固定資產、無形資產、流動負債、非流動負債、股東權益與投資等交易的會計處理。 2.學習資產、負債、權益、收益、費損等會計項目如何於財務報表報導與表達。 3.學習財務報表分析與應用。 |
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| 授課內容(單元名稱與內容、習作/每週授課、考試進度-共18週) (course content and homework/tests schedule) |
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| CHAPTER 8 Valuation of Inventories: A Cost-Basis Approach CHAPTER 9 Inventories: Additional Valuation Issues CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment CHAPTER 11 Depreciation, Impairments, and Depletion CHAPTER 12 Intangible Assets CHAPTER 13 Current Liabilities, Provisions, and Contingencies CHAPTER 14 Non-Current Liabilities CHAPTER 15 Equity CHAPTER 16 Dilutive Securities and Earnings per Share CHAPTER 17 Investments | |||||||||||
| 學習評量方式 (evaluation) |
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| Quizzes (including Attendance and Participation): 25% Interim Exam: 35% Final Exam: 40% No make-up examinations will be given. | |||||||||||
| 教科書＆參考書目(書名、作者、書局、代理商、說明) (textbook & other references) |
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| Textbook: Kieso/Weygandt/Warfield, Intermediate Accounting, 2020 IFRS Edition, 4e, Wiely.滄海圖書代理。 Reference Book: 鄭丁旺，中級會計學 林蕙真，中級會計學新論 張仲岳等，中級會計學 | |||||||||||
| 課程教材（教師個人網址請列在本校內之網址） (teaching aids & teacher's website) |
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| iLearning | |||||||||||
| 課程輔導時間 (office hours) |
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| 週二 上午 10-12 週四 下午 15-17 | |||||||||||
| 請尊重智慧財產權及性別平等意識，不得非法影印他人著作。 | 列印日期：2024 年 5 月 08 日 |