年級:	3
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 the ability to perform professional tasks of financial reporting competently and without assistance in straightforward situations or applications. This module intends to prepare students for further studies in Advanced Accounting in the final year. Topics include plant assets, intangible assets, liabilities, equity, revenue, income taxes, pension and postretirement benefits, 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, income taxes, and pension and postretirement benefits; and
4. account for shareholders’ equity and revenue.