學分:	3
時間:	45小時
先修單元:	ACY3001 Intermediate Accounting 1

This is the second module of a two-part sequence in “Intermediate Accounting 1 & 2”, which

aims to provide students with a solid understanding of financial accounting at an intermediate

level. It helps them develop an ability to perform professional tasks of financial reporting

competently without assistance in straightforward situations or applications. This module

intends to prepare students for further studies of Advanced Financial Accounting. Topics

include plant assets, intangible assets, liabilities, equity, revenue, and presentation and

disclosure in financial reporting.

Upon completion of this module, students should be able to:

1. identify ethical issues in financial reporting;


2. account for plant assets and intangible assets;


3. account for liabilities and income taxes; and


4. account for shareholders’ equity and revenue.