| Relevance of Course Objectives and Core Learning Outcomes(%) |
Teaching and Assessment Methods for Course Objectives |
| Course Objectives |
Competency Indicators |
Ratio(%) |
Teaching Methods |
Assessment Methods |
| 對高等會計學之主題內容有嫻熟之理解 |
| 2.Professional Knowledge with Applications |
|
|
|
|
| Course Content and Homework/Schedule/Tests Schedule |
| Week |
Course Content |
| Week 1 |
股權比例變動之合併程序-1 |
| Week 2 |
股權比例變動之合併程序-2 |
| Week 3 |
間接持股與交叉持股-1 |
| Week 4 |
間接持股與交叉持股-2 |
| Week 5 |
間接持股與交叉持股-3 |
| Week 6 |
期中考 |
| Week 7 |
子公司發行特別股、合併每股盈餘及合併所得稅-1 |
| Week 8 |
子公司發行特別股、合併每股盈餘及合併所得稅-2 |
| Week 9 |
子公司發行特別股、合併每股盈餘及合併所得稅-3 |
| Week 10 |
避險會計 (含衍生工具介紹)-1 |
| Week 11 |
避險會計 (含衍生工具介紹)-2 |
| Week 12 |
外幣交易之會計處理-1 |
| Week 13 |
外幣交易之會計處理-2 |
| Week 14 |
財務報表之換算-1 |
| Week 15 |
財務報表之換算-2 |
| Week 16 |
期末考 |
self-directed
learning |
01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.
04.Participation in visits or internships at industry, government, or academic institutions.
|
|
| Evaluation |
小考 30%
期中考 25%
期末考 30%
出席狀況 15% |
| Textbook & other References |
| 林蕙真、劉嘉雯著，高等會計學新論 (第十版) |
| Teaching Aids & Teacher's Website |
| 補充教材及錯誤更正請於i-learning下載 |
| Office Hours |
| Monday AM 9:00-12:00 or by appointment (建議先寫信告知) |
| Sustainable Development Goals, SDGs(Link URL) |
| 04.Quality Education | include experience courses：N |
|