週別

日期

內容及進度

1

課程簡介

2

CH 1. Financial reporting for governmental and nonprofit entities

3

CH 2. Principles of accounting and financial reporting for SLGs

4

政府會計觀念性公報(1-3號)

5

CH 3. Governmental operating statement accounts; Budgetary accounting

6

CH 4. Accounting for governmental operating activities

7

CH 5. Accounting for general capital assets and capital projects

8

校外學習週(停課、停班)

9

CH 6. Accounting for general long-term liabilities and debt service

10

期中考

11

CH 7. Accounting for the business-type activities of SLGs

12

CH 8. Accounting for fiduciary activities: agency and trust funds

13

專題報告I：政府會計準則公報(1-9號)

14

專題報告II：普通基金普通公務會計制度

15

CH 9. Financial reporting of state and local governments

16

專題報告III：政事型特種基金會計報告、會計科目及分錄釋例一致規定

17

CH 10. Accounting and reporting of the federal governments

18

專題報告IV：作業基金會計報告、會計科目及分錄釋例一致規定

19

期末考