課程資料
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E377 中級會計學
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開課學期：1102
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開課班級：
財金組 2B
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授課教師：王偉權,賴維宏
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必修
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學年課
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學分數：2.0
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大恩 0604 星期一 13:10-15:00
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E377 INTERMEDIATE ACCOUNTING
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2022 Spring
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Department of Banking & Finance 2B
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Professor：WANG, WEI-CHUAN ,LAI, WEI-HUNG
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Required
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Full Year
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Credits:
2.0
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Da En 0604 Monday 13:10-15:00
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發展願景
傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.
辦學宗旨
秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.
校教育目標
校基本素養
校核心能力
院教育目標
培育國際經營視野
To foster new perspectives of international business
訓練商管專業之能知能 To teach and equip students with the knowledge of international business management
養成國際多元文化倫理道德素養 To nurture international multiculturalism and ethical literacy
院核心能力
專業知能 Knowledge
溝通整合能力 Communication Skills
創新能力 Innovation
思辯與問題解決能力 Problem Solving
倫理道德素養 Ethics
國際視野與素養 Global Awareness
系教育目標
培養具備國際多元文化專業倫理素養與國際視野之財務金融人才
培養具備財金資訊蒐集分析整合與應用能力之人才
培養具備金融商品設計與操作能力之人才
系核心能力
財金專業基本素養與實務能力
具備金融倫理道德素養與國際視野
國際財金資訊之蒐集分析整合與應用能力
金融投資操作實務能力
課程目標
修習本課程之同學，將有助於其參加包括高普考、會計師考試、及記帳士等考試。若有志於一般企業財務或會計部門者修習本課程亦有所助益。
課程能力
財金專業基本素養與實務能力 (比重 30%)
具備金融倫理道德素養與國際視野 (比重 10%)
國際財金資訊之蒐集分析整合與應用能力 (比重 50%)
金融投資操作實務能力 (比重 10%)
課程概述
本課程針對財務報表各重要項目，作深入之探討及剖析，包括廠房設備等固定資產、長期投資、無形資產、流動負債、或有事項、長期負債、租賃會計等之評價方法、財務報表表達及其附註揭露等，皆有詳盡之探討。內容包括各科目之定義、評價、及會計處理方法。
授課內容
本課程著重於會計理論及觀念之闡述，並對一般企業在會計處理時所發生的特殊會計問題，做更深入之探討與分析，使得問題有一適當之處理，力求會計理論與實務配合，期能以理論指導實務，歸納各種實務建立更完整之理論。本學期課程將著重在會計觀念性架構及各類資產負債相關會計問題之探討。
This is the further expanding course to a student who has completed
Accounting I. The course, in compliance with IFRS, aims at intermediate
topics on IFRS Standard-setting environment and the Conceptual Framework
for Financial Accounting, Presentation of Financial Statements, Accounting for
Inventories, Property, Plant and Equipment, and Intangible Assets. It is
designed to extend a student's knowledge of accounting measurement,
recognition and reporting, and to improve his or her ability in analyzing the
accounting issues concerned.
授課方式
本課程教學內容涵蓋下列主題：財務報表編製及表達之架構、財務報表之表達、複利及年金、現金及應收款項、存貨、不動產、廠房及設備、資產減損、待出售非流動資產及停業單位、無形資產、投資性不動產、生物資產及政府補助之會計及政府輔助之揭露。
上課方式為先藉由課堂講授使學生有整體概念，經隨堂練習及課後作業加深印象後，再由課堂抽問、討論與測驗驗收學習成效。
評量方式
上課用書
（師生應遵守智慧財產權及不得非法影印）
中級會計學，江淑玲著，新陸書局出版。
1.Kieso, Weygandt, and Warfield, 2015, Intermediate Accounting: IFRS Edition,
2nd Edition, John Wiley & Sons Inc.
1. Bontis, N., & Serenko, A. (2007). The moderating role of human capital management practices on employee capabilities, Journal of knowledge management, 11(3), 31-51.
2. Cheng, M. I., Dainty, A., & Moore, D.(2007). Implementing a new performance management system within a project-based organization-A case study, International Journal of Productivity and Performance Management,56(1), 60-75.
3. Kaplan, R. S., & Norton D. P. (1996). Using the balanced scorecard as a strategic management system, Harvard Business Review, 75-85.
4. Kaplan, R. S., & Norton, D.P. (1996). Linking the balanced scorecard to strategy, California Management Review, 39(1), 53-79.
5. Kaplan, R. S., & Norton, D.P. (2000). Having trouble with your strategy? Then map it, Harvard Business Review, September-October.
6. Liden, R. C., Wayne, S. J., & Kraimer, M. L. (2001). Managing individual performance in work groups, Human Resource Management, 40(1), 63-72.
7. Lopez, S. P., Peon, J. M., & Ordas, C. J. (2005). Human resource practices, organizational learning and business performance, Human Resource Development international, 8(2), 147-164.
8. Mwita, J. I. (2000). The performance management model: A System-based
Approach to Public Service Quality, The International Journal of Public
Sector Management, 13(1), 19-37.
9. OECD, (2003). Working for Results: The American Experience in Enhancing Government Performance.
10. Scott, S. G. , & Einstein, W. O., (2001). Strategic performance appraisal in team-based organizations: One size does not fit all, Academy of Management Executive, 15(2), 107-116.
11. Shih, H. A., Chiang, Y. H., & Hsu, C. C. (2006). Can high performance work systems really lead to better performance? International Journal of Manpower,27(8), 741-763.
12. Ulrich, D. (2001). From partners to players: Extending the HR playing field,Human Resource Management, 40(4), 293-307.
13. Zenger, T. R., & Marshall, C. R. (2000). Determinants of incentive intensity in group-based rewards, Academy of Management Journal, 43(2), 149-163.
14. Kaplan, R. S., & Norton D. P. (1996). Using the balanced scorecard as a strategic management system, Harvard Business Review, 75-85.
15. Kaplan, R. S., & Norton, D.P. (2000). Having trouble with your strategy? Then map it, Harvard Business Review, September-October.
參考書目
（師生應遵守智慧財產權及不得非法影印）
1.經行政院金融監督管理委員會認可之國際財務報導準則正體中文版(包括財務報表編制及表達之架構(Framework for the Preparation and Presentation of Financial Statements)、國際財務報導準則(IFRS)、國際會計準則(IAS)、國際財務報導解釋(IFRIC)及解釋公告(SIC)
2.IFRSs釋例範本，第二版，會計研究發展基金會。
1. Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield (2011)
Intermediate Accounting: IFRS Edition, V1 & V2, John Wiley & Sons Inc.
1. Bontis, N., & Serenko, A. (2007). The moderating role of human capital management practices on employee capabilities, Journal of knowledge management, 11(3), 31-51.
2. Cheng, M. I., Dainty, A., & Moore, D.(2007). Implementing a new performance management system within a project-based organization-A case study, International Journal of Productivity and Performance Management,56(1), 60-75.
3. Kaplan, R. S., & Norton D. P. (1996). Using the balanced scorecard as a strategic management system, Harvard Business Review, 75-85.
4. Kaplan, R. S., & Norton, D.P. (1996). Linking the balanced scorecard to strategy, California Management Review, 39(1), 53-79.
5. Kaplan, R. S., & Norton, D.P. (2000). Having trouble with your strategy? Then map it, Harvard Business Review, September-October.
6. Liden, R. C., Wayne, S. J., & Kraimer, M. L. (2001). Managing individual performance in work groups, Human Resource Management, 40(1), 63-72.
7. Lopez, S. P., Peon, J. M., & Ordas, C. J. (2005). Human resource practices, organizational learning and business performance, Human Resource Development international, 8(2), 147-164.
8. Mwita, J. I. (2000). The performance management model: A System-based
Approach to Public Service Quality, The International Journal of Public
Sector Management, 13(1), 19-37.
9. OECD, (2003). Working for Results: The American Experience in Enhancing Government Performance.
10. Scott, S. G. , & Einstein, W. O., (2001). Strategic performance appraisal in team-based organizations: One size does not fit all, Academy of Management Executive, 15(2), 107-116.
11. Shih, H. A., Chiang, Y. H., & Hsu, C. C. (2006). Can high performance work systems really lead to better performance? International Journal of Manpower,27(8), 741-763.
12. Ulrich, D. (2001). From partners to players: Extending the HR playing field,Human Resource Management, 40(4), 293-307.
13. Zenger, T. R., & Marshall, C. R. (2000). Determinants of incentive intensity in group-based rewards, Academy of Management Journal, 43(2), 149-163.
14. Kaplan, R. S., & Norton D. P. (1996). Using the balanced scorecard as a strategic management system, Harvard Business Review, 75-85.
15. Kaplan, R. S., & Norton, D.P. (2000). Having trouble with your strategy? Then map it, Harvard Business Review, September-October.
課程需求
要考試
每一單元教完舉行平時考試，會事先給題庫
輔導時間
- 王偉權:
- 星期一 12:00-13:00 17:00-18:00
- 星期二 12:00-13:00 17:00-18:00
- 星期三 13:00-14:00
- 星期四 13:00-14:00
- 賴維宏:
教師聯絡資訊
王偉權
Email：wwq4@ulive.pccu.edu.tw
分機：35501
賴維宏
Email：lwh6@ulive.pccu.edu.tw
分機：
課程進度