Holiday
TSMC台積309 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. 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. 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.
一、課程說明(Course Description) 1.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. 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) 週次 單元主題 第1週 Introduction 第2週 Ch.2 Conceptual framework 第3週 Ch 4 Income statement and Related Information 第4週 Ch 5 Statement of Financial Position 第4週 Ex I 第5週 Ch.6 Accounting and the Time Value of Money Ch.7 Cash and Receivables (part 1) 第6週 Ch.7 Cash and Receivables (part 2) 第7週 Ch.8 Valuation of Inventories 第8週 Ch.9 Inventories 第9週 CH.10 Acquisition and Disposition of Property, Plant, and Equipment 第10週 Ch.10 Acquisition and Disposition of Property, Plant, and Equipment 第11週 ExII 第12週 CH.11 Depreciation, Impairments, and Depletion 第13週 Ch 11 第14週 Ch.12 Intangible Assets 第15週 Ch12 ch 13 第16週 Ch 13 第17週 Ex III 五、教學進度(Syllabus) 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 To be provided la
MON | TUE | WED | THU | FRI | |
08:00108:50 | |||||
09:00209:50 | |||||
10:10311:00 | |||||
11:10412:00 | |||||
12:10n13:00 | |||||
13:20514:10 | |||||
14:20615:10 | |||||
15:30716:20 | |||||
16:30817:20 | |||||
17:30918:20 | |||||
18:30a19:20 | |||||
19:30b20:20 | |||||
20:30c21:20 |
Average Percentage 81.32
Std. Deviation 14.45
平均百分制 78.18
標準差 7.02
經濟系優先,第3次選課起開放全校修習
-
-
-
-