課程資訊
課程名稱
 會計學甲一上
Financial Accounting (A)(I)(1) 
開課學期
 106-1 
授課對象
 企業管理組  
授課教師
 張 翊 
課號
 MGT1003 
課程識別碼
 700E101A1 
班次
 01 
學分
 3.0 
全/半年
 全年 
必/選修
 必帶 
上課時間
 星期二7,8,9(14:20~17:20)星期四5,6(12:20~14:10) 
上課地點
 管二201管二201 
備註
 本課程以英語授課。實習時間:四56
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 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1061MGT1003_01 
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

http://www.management.ntu.edu.tw/BA/course/bacourse 

課程目標
 This course is intended primarily as the fundamental of a sequence of courses for accounting and finance majors. This course equips a student to be not only a preparer of financial reporting but also an insightful user of accounting information. By taking this course, students are expected to:
1. Have solid grasp of accounting principles, techniques, and procedures, the assumptions and logic inherent in these principles and procedures, and how financial statements are assembled.
2. Understand how a company’s financial position and operating performance are measured and reported.
3. Understand the language of business and the role of accounting in business decision making and security markets.
4. Understand the ways that enterprises transact, their methods of financing and investing, and how to read and analyze financial statements, among other things.
5. Obtain some perspectives from the real world.
 
課程要求
 There should be no food or mobile phone usage in the class. Using of computer in the classroom must receive prior approval from the Professor. 
預期每週課後學習時數
  
Office Hours
 每週三 10:00~17:00 備註： Office Hours: Wednesday 10 am – Noon, and by appointment 
指定閱讀
 Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 3e, 2018, John Wiley & Sons. 
參考書目
  
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Exams  
80% 
 The exam with the lowest score will be weighted 20%, while the other two 30% each. 
2. 
 Quizzes 
15% 
  
3. 
 Participation 
5% 
 Each student will be given an assigned seat for this class and must display his/her name during each class period. Participation (both attendance and responses to professor’s questions) will be scored accordingly 
 
課程進度
週次
日期
單元主題
第1週
 9/12,9/14  Introduction, Ch.1 Accounting in Action 
第2週
 9/19,9/21  Ch.2 The Recording Process 
第3週
 9/26,9/28  Ch.2 The Recording Process 
第4週
 10/03,10/05  Ch.3 Adjusting the Accounts 
第5週
 10/10,10/12  Holiday, No Class 
第6週
 10/17,10/19  Ch.3 (Continued) 
第7週
 10/24,10/26  Ch.4 Completing the Accounting Cycle 
第8週
 10/31,11/02  Exam I 
第9週
 11/07,11/09  Ch.5 Accounting for Merchandising Operations  
第10週
 11/14,11/16  Ch.5 (Continued) 
第11週
 11/21,11/23  Subsidiary Ledgers and Special Journals
Ch.6 Inventories
 
第12週
 11/28,11/30  Ch.6 (Continued) 
第13週
 12/05,12/07  Exam II 
第14週
 12/12,12/14  Ch.7 Fraud, Internal Control, and Cash 
第15週
 12/19,12/21  Ch.8 Accounting for Receivables 
第16週
 12/26,12/28  Ch.8 (Continued) 
第17週
 1/02,1/04  Final Review 
第18週
 1/9  Exam III