課程大綱 Syllabus |
學生學習目標 Learning Objectives |
單元學習活動 Learning Activities |
學習成效評量 Evaluation |
備註 Notes |
序 No. | 單元主題 Unit topic |
內容綱要 Content summary |
1 | 課程簡介及複習 |
1.本課程評分方式及上課注意事項之說明
2.本學期課程之簡介 |
了解本學期的課程內容 |
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2 | Introductin to notes receivable and notes payable |
1.Accounting for notes receivable
2.Accounting for notes payable |
了解應收(付)票據的會計處理 |
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3 | Appendix C: Time Value of Money |
Appendix C: Time Value of Money |
了解複利和年金觀念的應用 |
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4 | Appendix C: Time Value of Money |
Appendix C: Time Value of Money |
了解複利和年金觀念的應用 |
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5 | Reporting and Analyzing Liabilities |
1.Accounting for current liabilities
2.Accounting for bonds payable |
了解流動負債有關項目及應付公司債的會計處理 |
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6 | Reporting and Analyzing Liabilities |
1.Accounting for current liabilities
2.Accounting for bonds payable |
了解流動負債有關項目及應付公司債的會計處理 |
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7 | 期中考訂正 |
期中考訂正 |
訂正期中考卷,釐清錯誤觀念 |
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8 | 期中考試 |
期中考試 |
期中考試 |
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9 | Financial Reporting Concepts |
Introduction to assumptions and principles in financial reporting |
了解財務報導概念 |
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10 | Reporting and Analyzing Stockholders' Equity |
I.Issuance of Common Stock
2.Accounting for Treasury Stock
3.Dividends
4.Retained Earnings |
了解股東權益有關項目的會計處理 |
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11 | Reporting and Analyzing Stockholders' Equity |
I.Issuance of Common Stock
2.Accounting for Treasury Stock
3.Dividends
4.Retained Earnings |
了解股東權益有關項目的會計處理 |
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12 | Reporting and Analyzing Stockholders' Equity |
I.Issuance of Common Stock
2.Accounting for Treasury Stock
3.Dividends
4.Retained Earnings |
了解股東權益有關項目的會計處理 |
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13 | 證券投資的會計處理 |
證券投資的會計處理 |
了解證券投資的會計處理 |
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14 | 證券投資的會計處理 |
證券投資的會計處理 |
了解證券投資的會計處理 |
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15 | 期末考 |
期末考 |
期末考 |
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