課程大綱及進度表
開課系所
會計學系
開課學年
95
開課學期
1
課程名稱(中文) 成本會計學(一)
課程名稱(英文) Costing Accounting (一)
課程碼
H130610
分班碼
先修科目或先
初級會計學
備能力
學分數
3
開課教師
林松宏(Song-Horng Lin)
e-mail
shlin@mail.ncku.edu.tw
電話
(06) 2757575 ext 53437
Office Hours
每週二 PM 3:10-5:00
The purpose of this course is to enable students can
understand basic cost concept and various cost
accounting techniques and systems. Moreover, this
course will also provide students with a sound
understanding of cost accumulation, cost reduction,
cost planning, cost control, and cost decision.
The objective of this course is not only to teach
students realizing the fundamentals of cost
management but more importantly understand its
role in the business world as well.
‧ Basic Concept of Cost Accounting
‧ Cost Concept and Financial Statement
‧ Job Order Costing System
‧ Process Costing System
‧ Standards Costing System
‧ Accounting for Spoilage, Rework, and Scrap
‧ Variable Costing System
‧ Indirect Cost Allocation
‧ Joint Products and By Products
‧ Activity-Based Costing and Activity-Based
Management
‧ Cost Behavior Analysis
‧ Budgeting System
‧ Cost-Volume-Profit Analysis
課程概述
教學目標
授課課程大綱
明細
‧ Relevant Costing and Decision-Making
‧ Capital Budgeting and Cost Analysis
‧ Inventory Planning and Control
‧ Profit Variance Analysis
‧ Decentralization and Performance Measure
‧ Transfer Pricing
T
參考書目
課程要求
評量方式
1.Horngren, C. T., G. Foster, & S. M. Datar,
Cost Accounting：A Managerial Emphasis.
Eleventh Edition, 2003
2.Blocher, E. J., K. H. Chen, G. Cokins, and T.
W. Lin, Cost Management：A Strategic
Emphasis, 3rd Edition, 2005
3.Barfield, J. T., C. A. Raiborn, & M. R.
Kinney, Cost Accounting：Tradition and
Innovations. Fourth Edition, 2000
4.Hammer, L. H., W. K. Carter, & M. F. Usry.
Cost Accounting. 13th Edition, 2002
Include teaching in class, students’ review after
class, and homework exercise.
1. Midterm test 25%
2. Assignments and Quiz 50%
3. Final test 25%
課程網址
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助教資訊
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備註
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課程大綱及進度表
開課系所
會計學系進修部
開課學年
95
開課學期
1
課程名稱(中文) 中級會計學(一)
課程名稱(英文) Intermediate Accounting (一)
課程碼
5120621
分班碼
先修科目或先
初級會計學
備能力
學分數
3
開課教師
林松宏(Song-Horng Lin)
e-mail
shlin@mail.ncku.edu.tw
電話
(06) 2757575 ext 53437
Office Hours
每週二 PM 3:10-5:00
The purpose of this course is to enable students can
understand basic accounting theory and related
standards regulation. Moreover, this course will
also provide students with a sound understanding of
accounting treatment, presentation and disclosure in
various accounting issues.
The objective of this course is not only to teach
students realizing the fundamentals of financial
accounting but more importantly understand its
theoretical application in the enterprises as well.
‧ Financial Accounting and Accounting
Standards
‧ Conceptual Framework Underlying Financial
Accounting
‧ Income Statement and Related Information
‧ Balance Sheet and Statement of Cash Flows
‧ Accounting and the Time Value of Money
‧ Cash and Receivables
‧ Valuation of Inventories：A Cost Basis
Approach
‧ Inventories：Additional Valuation Issues
‧ Acquisition and Disposition of Property,
Plant, and Equipment
‧ Depreciation, Impairments, and Depletion
課程概述
教學目標
授課課程大綱
明細
範例
‧ Intangible Assets
‧ Current Liabilities and Contingencies
‧ Long-Term Liabilities
‧ Stockholders’ Equity
‧ Dilutive Securities and Earnings per Share
‧ Investments
‧ Revenue Recognition
‧ Accounting for Income Taxes
‧ Accounting for Pensions
‧ Accounting for Leases
‧ Statement of Cash Flows
參考書目
課程要求
評量方式
1. Donald E. Kieso, Jerry J. Weygandt & Terry
D. Warfield Intermediate Accounting, 11th
Updated Edition, 2005.
2. Thomas R. Dyckman, Roland E. Dukes &
Charles J. Davis, Intermediate Accounting,
Fifth Edition, 2001.
3. Loren A. Nikolai & John D. Bazley,
Intermediate Accounting, 9th Edition, 2003.
4. Roger H. Hermanson & James Don Edward,
Intermediate Accounting, 8th Edition, 2001.
Include teaching in class, students’ review after
class, and homework exercise.
1. Midterm test 25%
2. Assignments and Quiz 50%
3. Final test 25%
課程網址
略
助教資訊
略
備註
略
課程大綱及進度表
開課系所
會計學系碩士班
開課學年
95
開課學期
1
課程名稱(中文) 會計原則探討
課程名稱(英文) Research of Accounting Principles
課程碼
分班碼
先修科目或先
備能力
學分數
3
開課教師
林松宏(Song-Horng Lin)
e-mail
shlin@mail.ncku.edu.tw
電話
(06) 2757575 ext 53437
Office Hours
每週二 PM 3:10-5:00
The purpose of this course is to discuss the contents
of Taiwan accounting standards to enable students
can understand its development background and
regulated process. Through the reporting, learning
and discussion, this course can help students to
accomplish the following goals: (1) to help them
realize future need in accounting career. (2) to
understand basic accounting theory in regulated
accounting standards. (3) to look for their research
issue of master thesis. (4) to prepare for future CPA
examination.
The objective of this course is not only to teach
students realizing the regulated process of Taiwan
accounting principle but more importantly
understand its theoretical application in the
enterprises as well.
‧ The Development of Accounting Principle in
Taiwan
‧ Financial Accounting Conceptual Framework
and Financial Statement Preparation
‧ Accounting for Leases
‧ Accounting for Pensions
‧ Long-Term Investments in Equity
‧ Accounting for Asset Impairment
課程概述
教學目標
授課課程大綱
明細
範例
‧ Accounting for Income Taxes
‧ Statement of Cash Flows
‧ Accounting for Convertible Bonds and Bonds
issued with Stock Purchase Warrants
‧ Accounting for Employees Stock Option
Plans
‧ Accounting for Financial Instrument
‧ Earnings Per Share
‧ Business
Combinations---Accounting
Treatment under Purchase Method
‧ Disclosure of Segment Financial Information
and Interim Financial Reporting
‧ Accounting for the Transfer of Financial
Assets and the Extinguishment of Financial
Liability
‧ Accounting for Intangible Assets
‧ Presentation and Disclosure of Financial
Instrument
參考書目
課程要求
評量方式
1. Taiwan Accounting Standards No. 1-No. 36.
2. Accounting Standards Current Text, 2004. John
Wiley & Sons, Revised Edition.
3. Scott W. R., 2000. Financial Accounting
Theory, 2nd Edition, Prentice Hall.
4. Schroeder, R., M. W. Clark, and J. M. Cathey.
2005. Financial Accounting Theory and
Analysis：Text Reading and Cases. 8th Edition.
Wiley.
5.Ahmed Riahi-Belkaoui. 2004. Accounting
Theory. 5th Edition. Thomson.
Every group must report their own research issue.
The issue should include (1) background and
problems which they want to resolve (2) goals
which they want to achieve. (3) primary focus and
contents. (4) debate and related theory when the
standards are regulated. (5) application and
implication in practice and research. (6) related
explanation on standards application. (7) overall
evaluation and other findings.
1. report for special issue research 50%
2. oral report in class 30%
3. participating discussion in class 20%
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