| 國立中興大學教學大綱 |
| 課程名稱 | (中) 中級會計學(三)(3079) | ||||||||
| (Eng.) Intermediate Accounting (III) | |||||||||
| 開課單位 | 會計系 | ||||||||
| 課程類別 | 必修 | 學分 | 3 | 授課教師 | 王韶濱 | ||||
| 選課單位 | 會計系 / 學士班 | 授課使用語言 | 中文 | 英文/EMI | N | 開課學期 | 1071 | ||
| 課程簡述 | This course focuses on the concepts and the advanced treatments of financial reporting. It covers a wide range of accounting issues under the IFRS framework. The lecturer hopes by using cases and exercises to equip students with the ability of applying IFRS principles in practice. Newly released standards will be supplemented during class. The lecturer hopes to instruct students to think logically when adopting the IFRS under the True and Fair View Over-ride Principle. | ||||||||
| 先修課程名稱 | 會計學(一),會計學(二) | 課程含自主學習 | N | ||||||
| 課程與核心能力關聯配比(%) | 課程目標之教學方法與評量方法 | |||||||||||
| 課程目標 | 核心能力 | 配比(%) | 教學方法 | 評量方法 | ||||||||
| Enhance Accounting professional knowledge. |
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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) | ||||||||||||
| Long-term liabilities Stockholders' equity Dilutive securities and earnings per share Investments Accounting for income taxes Accounting for pensions and postretirement benefits Accounting for leases Accounting changes and error analysis Statement of cash flows |
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| 學習評量方式 | ||||||||||||
| Participation & Attendance 15% Tutorials 15% Mid-Term Exam 30% Final Exam 40% |
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| 教科書＆參考書目(書名、作者、書局、代理商、說明) | ||||||||||||
| Textbooks: Intermediate Accounting, 2nd edition, Kieso, Weygandt and Warfield, 滄海書局代理。 References: 1. Intermediate Financial Reporting-an IFRS Perspective, 3rd edition, Lam and Lau, 華泰代理。 2. 中級會計學新論(上)(下)，林蕙真，第九版，2017年，證業出版，華泰代理。 |
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| 課程教材（教師個人網址請列在本校內之網址） | ||||||||||||
| N/A | ||||||||||||
| 課程輔導時間 | ||||||||||||
| 12.00-14.00, Wednesdays or by appointments. Email: spwang@nchu.edu.tw Tel: 2284 0828 # 659 |
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| 聯合國全球永續發展目標(連結網址) | ||||||||||||
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| 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。 | |
| 更新日期 西元年/月/日：無 | 列印日期 西元年/月/日：2025 / 5 / 05 |
| MyTB教科書訂購平台：http://www.mytb.com.tw/ | |