Course Overview

(Sample description from one of the several instructors)
This is the second course in the three-semester intermediate accounting sequence and will be taught in English. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business.

Learning Achievement

(Sample objective from one of the several instructors)
Upon completion of this course, students are expected to understand: (1) basic concepts and theories of contemporary external financial accounting and reporting, (2) procedures used to measure, record, and report financial data for corporate business organizations, (3) the effects of corporate business activities on financial statements, and (4) the content of these statements.

Competence

Course prerequisites

Prerequisite:
Acc2003 (702 20651)Accounting (b)(Ⅱ)(1),
Acc2001 (702 20610) or Acc2014 (702 20601) or Acc2018 (702 20661) Intermediate Accounting (1).

Grading Philosophy

Course schedule

Course type

Online Course Requirement

Instructor

Lee, Yen-Jung,
Chen, Kun-Chih

Other information

*Majors-only (including minor and double major students).

Site for Inquiry