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課程名稱 |
會計學甲一上
Accounting (a)(Ⅰ)(1) |
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開課學期 |
102-1 |
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授課對象 |
國際企業學系 |
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授課教師 |
劉順仁 |
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課號 |
IB1002 |
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課程識別碼 |
704 10111 |
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班次 |
02 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期一7,8,9(14:20~17:20)星期三6,7,8(13:20~16:20) |
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上課地點 |
共204管二206 |
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備註 |
週一789為實習課。
限學號雙號 且 限本系所學生(含輔系、雙修生)
總人數上限：60人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1021IB1002_02 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
會計學甲一上 |
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課程目標 |
Students after completing this course are expected to:
(1) understand the basics of financial accounting and related financial reporting systems;
(2) gain insights into the applications of financial statement analysis techniques to assess firm performance and competitiveness; and
(3) understand how accounting numbers map into corporate management and firm
value.
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： Before and after class; 12:30 pm – 2 pm Wednesdays |
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指定閱讀 |
(1) (Required) Weygandt, Kimmel and Kieso., Financial Accounting, IFRS 2nd Edition, John Wiley, 2013 (滄海)
(2) Lecture notes and cases provided by the instructor.
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參考書目 |
(1) 財報就像一本故事書（修訂版），劉順仁著，2007，時報出版社
(2) 杜榮瑞、薛富井、蔡彥卿與林修葳，2012，會計學，五版(東華)
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-term Examination |
30% |
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2. |
Final Examination |
35% |
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3. |
Class Participation |
10% |
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4. |
Exercises and Quizzes |
10% |
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5. |
Final Project |
15% |
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週次 |
日期 |
單元主題 |
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第1週 |
09/09,09/11 |
Syllabus and historical perspectives on accounting |
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第2週 |
09/16,09/18 |
Accounting in Action (Chapter 1) |
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第3週 |
09/23,09/25 |
The Recording Process (Chapter 2) |
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第4週 |
09/30,10/02 |
Adjusting the Accounts (Chapter 3) |
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第5週 |
10/07,10/09 |
Completing the Accounting Cycle (Chapter 4) |
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第6週 |
10/14,10/16 |
Statement of Cash Flows (Chapter 13) |
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第7週 |
10/21,10/23 |
Statement of Cash Flows (Chapter 13) |
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第8週 |
10/28,10/30 |
Competitive Financial Statement Analysis |
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第9週 |
11/04,11/06 |
Mid-term Examination (Exams cover all material taught before mid-term) |
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第10週 |
11/11,11/13 |
Accounting for Merchandising Operations (Chapter 5) |
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第11週 |
11/18,11/20 |
Accounting for Merchandising Operations (Chapter 5) |
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第12週 |
11/25,11/27 |
Inventories (Chapter 6) |
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第13週 |
12/02,12/04 |
Inventories (Chapter 6)/ Fraud, Internal Control, and Cash (Chapter 7) |
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第14週 |
12/09,12/11 |
Fraud, Internal Control, and Cash (Chapter 7)/
Accounting for Receivables (Chapter 8) |
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第15週 |
12/16,12/18 |
Accounting for Receivables (Chapter 8) |
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第16週 |
12/23,12/25 |
Final Report Presentation |
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第17週 |
12/30,01/01 |
New Year’s Day (Holiday) |
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第18週 |
01/06, 01/08 |
Final Examination (All materials discussed after the mid-term exam) |
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