Financial Accounting and Reporting I 
財務會計與報告一

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities. Topics include conceptual framework, financial reporting, financial statements and disclosures.
此門課的學習目標是提供企業財務會計與報告框架的知識與技能，以美國註冊會計師（US CPA）必須掌握的程度為準。課程內容包括概念框架、財務報告、財務報表及揭露事項。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Financial Accounting and Reporting II 
財務會計與報告二

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities. Topics include monetary assets, inventory, property, plant and equipment, intangibles, investments, business combinations, and goodwill.
此門課的學習目標是提供企業財務會計與報告框架的知識與技能，以美國註冊會計師（US CPA）必須掌握的程度為準。課程內容包括貨幣性資產、存貨、土地廠房及設備、無形資產、投資、企業合併及商譽。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Financial Accounting and Reporting III
財務會計與報告三

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities. Topics include investments, statements of cash flow, income taxes, nonprofit accounting, and governmental accounting.
此門課的學習目標是提供企業財務會計與報告框架的知識與技能，以美國註冊會計師（US CPA）必須掌握的程度為準。課程內容包括投資、現金流量表、所得稅、非營利組織會計及政府會計。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Auditing & Attestation I
審計與鑑證一

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements for issuer and non-issuer entities. Topics include audit reports, professional standards, audit engagements, audit opinion, quality control, audit planning, and internal control.
此門課的學習目標是提供美國註冊會計師（US CPA）在執行對公開發行公司及非公開發行公司的審計業務時，必須具備的知識與技能。課程內容包括審計報告、專業標準、審計業務、審計意見、品質控制、審計規劃及內部控制。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Auditing & Attestation II
審計與鑑證二

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements for issuer and non-issuer entities. Topics include fraud, audit and engagement risk, evidence, sampling, performing further procedures, forming conclusions, and communications.
此門課的學習目標是提供美國註冊會計師（US CPA）在執行對公開發行公司及非公開發行公司的審計業務時，必須具備的知識與技能。課程內容包括舞弊、審計與業務風險、證據、抽樣、執行進一步程序、形成結論及溝通。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Auditing & Attestation III
審計與鑑證三

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements for issuer and non-issuer entities. Topics include integrated audits, attestation engagements, compliance, government audits, accounting and review service, interim reviews, ethics, professional responsibilities.
此門課的學習目標是提供美國註冊會計師（US CPA）在執行對公開發行公司及非公開發行公司的審計業務時，必須具備的知識與技能。課程內容包括整合性審計、查證業務、合規性、政府審計、會計及審閱服務、中期審閱、倫理及專業責任。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Federal Income Taxation I - Individuals
聯邦所得稅一：個人

Course objectives are to provide the knowledge and skills a CPA must demonstrate for U.S. federal taxation. Topics include individual taxation on filing requirements, gross income, adjustments, itemized deductions, tax computation, and property taxation on basis, dispositions, gains and losses.
此門課的學習目標是提供美國註冊會計師（US CPA）在美國聯邦稅務方面必須具備的知識與技能。課程內容包括個人稅務的申報要求、總收入、調整項目、列舉扣除、稅額計算，以及財產稅務中基礎、處分、收益與損失。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Federal Income Taxation II - Entities
聯邦所得稅二：企業

Course objectives are to provide the knowledge and skills a CPA must demonstrate for U.S. federal taxation. Topics include corporate taxation, flow-through entity taxation and multi-jurisdictional tax issues, trusts and estates, gifts, tax-exempt organizations, professional responsibilities, and federal tax procedures.
此門課的學習目標是提供美國註冊會計師（US CPA）在美國聯邦稅務方面必須具備的知識與技能。課程內容包括公司稅務、通過實體稅務、多管轄區稅務問題、信託及遺產、贈與、免稅組織、專業責任及聯邦稅務程序。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。

Business Law
美國商事法

Course objectives are to provide the knowledge and skills that a CPA must demonstrate with respect to U.S. business law. Topics include agency, contracts, suretyship, secured transactions, bankruptcy, federal securities regulation, other federal laws and regulations, and business structures.
此門課的學習目標是提供美國註冊會計師（US CPA）在美國商法方面必須具備的知識與技能。課程內容包括代理、契約、保證、擔保交易、破產、聯邦證券法規、其他聯邦法律與法規，以及商業架構。

Will not satisfy course requirement in accounting degree program.
此課程無法抵免 CSUEB 會計學位課程中的同類必修學分。

Prerequisite: None
修課條件：無。