課程資訊
課程名稱
 會計學甲一上
Financial Accounting (A)(I)(1) 
開課學期
 110-1 
授課對象
 企業管理組  
授課教師
 吳淑鈴 
課號
 MGT1003 
課程識別碼
 700 101A1 
班次
 01 
學分
 3.0 
全/半年
 全年 
必/選修
 必帶 
上課時間
 星期三7,8(14:20~16:20)星期五2,3,4(9:10~12:10) 
上課地點
 共203管二201 
備註
 實習時間:三78
限本系所學生(含輔系、雙修生) 且 限學士班一年級
總人數上限：65人 
  
課程簡介影片
 
核心能力關聯
 本課程尚未建立核心能力關連
課程大綱
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課程概述

The course begins with an introduction to accounting terminology, accounting procedures, and the primary financial statements. The remaining class sessions are devoted to an in-depth discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements. 

課程目標
 The objective of this course is to provide prospective users of financial statements with a thorough understanding of the accounting fundamentals as effective decision-makers. After completing this course, students are expected to:
(1) Understand the basics of financial accounting and related financial reporting systems;
(2) Understand how economic activities of a firm are recorded and summarized, and how these activities affect the firm’s financial position, operating performance, and cash flows;
(3) Gain insights into the applications of financial statement analysis techniques to assess firm performance and competitiveness;
(4) Obtain some perspectives from the real world. 
課程要求
 It is critical to your success that you attend each class and take notes during the lectures (especially in an introductory course like this). You should come to class prepared, which means that you have READ the assigned chapters PRIOR to coming to class. This will also help your participation in the class once you have pre-viewed the materials. 
預期每週課後學習時數
  
Office Hours
 另約時間 備註： By Appointment 
指定閱讀
 Textbook: Financial Accounting, with international financial reporting standards, 4e. (2021)
Author: Weygandt, J. J., Kimmel, P. D., Kieso, D. E. with contribution from Nai-Hui Su.
Publisher:John Wiley & Sons, Inc.
ISBN-13: 978-1-119-82423-7
 
參考書目
 1. Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu. 2017. Financial Accounting: IFRS Edition. South-Western, Cengage Learning.
2. 李宗黎, 林蕙真, 會計學新論, 第十版, 2017年, 証業出版
3. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第七版，2017年，東華書局。 
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Mid-Term I 
30% 
  
2. 
 Mid-Term II 
30% 
  
3. 
 Final Exam 
30% 
  
4. 
 Class assignments and participation 
10% 
  
 
課程進度
週次
日期
單元主題
第1週
 9/24  Class Introduction
Ch. 1 Accounting in Action 
第2週
 10/1  Ch. 1 (continued)
Ch. 2 The Recording process 
第3週
 10/8  Ch. 2 (continued)
Ch. 3 Adjusting the accounts 
第4週
 10/15  Ch. 3 (continued)
Ch. 4 Completing the accounting cycle 
第5週
 10/22  Ch. 4 (continued) 
第6週
 10/29  Mid-Term I (Ch. 1~Ch. 4) 
第7週
 11/5  Ch. 5 Accounting for Merchandising Operations 
第8週
 11/12  Ch. 5 (continued) 
第9週
 11/19  Ch. 6 Inventories 
第10週
 11/26  Ch. 6 (continued) 
第11週
 12/3  Ch.7 Fraud, Internal Control and Cash  
第12週
 12/10  Mid-Term II (Ch. 5 and 6) 
第13週
 12/17  Ch. 7 (continued)
Ch. 8 Accounting for Receivables 
第14週
 12/24  Ch.8 (continued) 
第15週
 12/31  Holiday ☺No Class☺ 
第16週
 1/7  Final Exam (Ch. 7 and 8)