TSMC台積120 TaTbTc
To introduce to the students the conceptual structure of accounting. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under IFRS.
Course keywords: Intermeditate Accounting, IFRS 一、課程說明(Course Description) 1.The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business. 2.To provide an opportunity to apply theoretical solutions to practical problems. Since this course is offered to students with non-accounting major and that the number of participants is expected to be manageable, the detailed contents of the course may be adjusted and tailored, during the semester, to the needs of the class and in accordance with the different backgrounds of the participants. With over 15-year experience in the accounting profession, the instructor is also prepared and keen to share, whenever appropriate, her experiences as a accounting manager with certificate of CPA(Certified Public Accountant)in USA and SAP Finance consultant ; particularly, the accounting's application in the Accounting policies and procedures and accounting system . 二、指定用書(Text Books) Intermeditate Accounting, IFRS Edition By Donald E.Kieso/Jerry J. Weygandt/Terry D. Warfield 三、參考書籍(References) 四、教學方式(Teaching Method) 五、教學進度(Syllabus) ch11 Depreciation, Impairments, and Depletion ch12 Intangible Assets Ch13 Current Liabilities, Provisions, and Contingencies Ch 14 Non-Current Liabilities Ch15. Equity Ch16. Dilutive Securities and EPS Ch17. Investment Ch18. Revenue Ch19. Accounting for Income Taxes* Ch20. Accounting for Pensions and Postretirement Benefits* Ch21. Accounting for Leases* Ch 22 Accounting Changes and Error Analysis Ch 23 Statement of Cash Flows (*專題替代) 六、成績考核(Evaluation) No. 項目 百分比 說明 1. Quizzes and Tutorial Session 20% 2. Class Participation 5% 3. Midterm Exam I 25% 4. Midterm Exam II 25% 5. Final Exam 25% 七、可連結之網頁位址
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【上學期原修中級會計一ECON327101(李怡嫺老師)同學選課優先,第3次選課起開放】
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