基本素養 Basic Literacy
To ensure that the students develop a capability of processing, analyzing and conveying accounting information
Social Responsibility and Business Ethics
To encourage and help the students to develop social awareness and ethics in the accounting profession
Humanities and Rule of Law
To help the students develop Humanities and understand the rule of Law
Developing and using the novel, original or inventive learning methods
To turn the students into accounting professionals with an international vision
To encourage student to participate in international student-exchange programs.
To educate the students to possess professional knowledge and attitude in both accounting-related theories and practices
Leadership, Communication and Cooperation
To help the students cultivate a capability of effectively communicating and cooperating with peers
Development and Innovation Ability
To help the students to be able to tackle accounting and finance challenges in an innovative manner
Ability to solve problems innovatively
To train the students to grow ability to identify, analyze and solve accounting and finance problems in an innovative manner
To train the students to be accounting professionals who are able to think critically
課程概述 Course Description深入介紹會計準則與處理方法
Intermediate Accounting (I) is the first course in the three semester sequence known as Intermediate Accounting. The primary objective of this course is to extend the student’s understanding of (IFRS based) financial accounting to include advanced topics related to conceptual framework for financial reporting, statement of comprehensive income, statement of changes in equity, statement of financial position and statement of cash flows, cash and receivables, inventory. Emphasis is placed on both accounting theory and practice and on the development of professional judgment and critical thinking skills.
課程學習目標 Course Objectives
課程進度 Progress Description
|進度說明 Progress Description|
|2||Ch 3 Accounting information system|
|4||Ch 1 Financial Accounting and Accounting Standards|
|5||Ch 2 Conceptual Framework underlying Financial Accounting|
|6||Ch 4 Statement of comprehensive income|
|7||Ch 4 Statement of comprehensive income|
|8||Exam I CH 1 - CH 4|
|9||Ch 5 Statement of financial position and Statement of Cash Flows|
|10||Ch 5 Statement of financial position and Statement of Cash Flows|
|11||Ch 7 Cash and Receivables|
|12||Ch 7 Cash and Receivables|
|13||Exam II CH 5, CH 7|
|14||Ch 8 Inventory I|
|15||Ch 9 Inventory II|
|17||Exam III CH 8 - CH 9|
|18||Comprehensive Final Exam|
以上每週進度教師可依上課情況做適度調整。The schedule may be subject to change.
有關課程其他調查 Other Surveys of Courses1.本課程是否規劃業界教師參與教學或演講?
Is there any industry specialist invited in this course? How many times?
Are there any internships involved in the course? How many hours?
Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics?
Is this course recognized as a Community engagement and Service learning course? Which community will be engaged?