開課班級Class：	授課教師Teacher：	學分數Credits：
四財金學士學程二A	陳韻珊	3

課程大綱Course Description：

本課程係初級會計學的延伸，主要課程包括會計環境與理論的概述，財務報表剖析，租賃會計處理，退休金會計處理，所得稅會計處理，現金流量表等。各章節除教授課程外，另注重實例解析以及相對應的財務會計準則公報比較。

English Outline：

The main purpose of this course is to help students understand recent issues in the field of intermediate accounting. Major topics covered in this course include: the environment of financial reporting, conceptual framework of financial reporting, the development of the framework of accounting theory, the balance sheet and the statement of changes in stockholders’ equity, the income statement and statement of cash flows, as well as additional aspects of financial reporting and financial analysis.

本科目教學目標Course Objectives：

This course examines issues in financial reporting from both preparer and user perspectives. The basic objectives of the course are: 1.To learn and evaluate current principles of financial accounting. 2.To apply generally accepted accounting principles to situations involving the recording of transactions and the preparation of financial statements. 3.To read and critically evaluate financial statements. 4.To consider the larger context of financial reporting.

教學型態Teaching Models：	成績考核方式Grading：
課堂教學+實習 (校內、校外)	平時成績General Performance：100% 期中考Midterm Exam：% 期末考Final exam：% 其它 Other：缺勤一次扣總分1分，

參考書目Textbooks/References：

Kieso, Weygandt & Warfield, Intermediate Accounting, IFRS edition, John Wiley.

SDGs指標：

課程匯入時間Import Time：2024-01-23 08:19:00

最後更新時間Last Modified：2024-01-23 09:08:41，更新人modified by：