"為財務會計領域之進階課程，針對已具初級會計學之學生深入講授財務會計之理論、觀念、方法及程序。
內容包括：財務報導之環境與觀念架構、財務報表的編製、資產負債表中有關資產、負債、股東權益以及
現金流量表等相關主題，使學生了解財務會計之理論基礎，並討論會計變動與錯誤分析，嫻熟上述相關議
題之詳細實務處理投術。本課程期能培養學生認知特殊會計議題之能力，以適應企業日趨複雜之交易事項。
《 課程簡介 -- English 》
As growing and dynamic area of accountancy, intermediate accounting requires
ever increasing knowledge and refinement of skills. Our goal is to achieve
the most educational effective blend of concepts and practice relation to
the current intermediate accounting body of knowledge. This course of 5 parts,
as follows: Part 1 Tangible and Intangible Assets Part 2 Current Liabilities
and Contingencies Part 3 Long-term Liabilities Part 4 Financial Reporting:
Stockholder‘s Equity Part 5 Financial Reporting: Special Topics."
|
透過課程講述，以期學生能將會計理論與實務相結合，並應用於職場
|