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課程名稱 |
會計學甲一上
Financial Accounting (A)(I)(1) |
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開課學期 |
107-1 |
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授課對象 |
資訊管理學系 |
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授課教師 |
滝西敦子 |
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課號 |
MGT1003 |
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課程識別碼 |
700E101A1 |
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班次 |
09 |
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學分 |
3.0 |
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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 |
星期一3,4(10:20~12:10)星期五2,3,4(9:10~12:10) |
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上課地點 |
管二206管二206 |
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備註 |
本課程以英語授課。週一34實習.若需加簽請於第一次上課前10分鐘至課程教室，若未出席恕無法加簽.9/10不上實習課
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/1071MGT1003_09 |
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課程簡介影片 |
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核心能力關聯 |
本課程尚未建立核心能力關連 |
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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 |
Course Description:
This course is an introduction to accounting designed for creating awareness on the importance of accounting in society. The course intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements. Furthermore, the course provides a comparison of the U.S. Generally Accepted Accounting Principles (GAAP), the Japanese GAAP, and the International Financial Reporting Standards (IFRS) to acquire a basic knowledge of the cross-sectional differences among them. |
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課程目標 |
Course Objectives:
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 accounting principles, basic concepts, and components of financial statements;
(2) Obtain skills necessary to prepare financial statements;
(3) Obtain some perspectives from the real world; and
(4) Understand the differences among IFRS, Japanese GAAP, and U.S. GAAP. |
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課程要求 |
Course Requirements and Announcements:
The dates of the examinations and quizzes will not be changed for students’ reasons.
No make-up assignments, quizzes, and examinations will be provided in this course.
Considering the class progress, appropriate modifications may be made to the posted class schedule. The suggested dates of midterm exams and quizzes are temporary. The confirmed dates will be announced in class. |
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預期每週課後學習時數 |
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Office Hours |
每週四 14:00~16:00 備註： Please make an appointment via email in advance. |
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指定閱讀 |
Textbook:
Jerry J. Weygrandt, Paul D. Kimmel, & Donald E. Kieso (2018), Financial Accounting, IFRS 3rd edition, John Wiley & Sons, Inc. ISBN-9781119923367
We will order the textbook together as class. In the first class, I will ask who like me to help you to order the book. |
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參考書目 |
References
1.陳美娥,黃韻俠,張玲玲,丁碧慧,及孔繁華等譯,財務會計,IFRS第三版,2016,滄海書局
2.林蕙真,李宗黎,會計學新論 (上冊、下冊),會計學新論,第九版,2016,証業出版 |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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Week 1 |
9/10,9/14 |
Course introduction
Chapter 1: Accounting in action
No recitation on 9/10. |
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Week 2 |
9/17,9/21 |
Chapter 1: Accounting in action |
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Week 3 |
9/24,9/28 |
No Friday class (at-home assignment) |
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Week 4 |
10/01,10/05 |
Chapter 2: The recording process |
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Week 5 |
10/08,10/12 |
Chapter 2: The recording process
Chapter 3: Adjusting the accounts |
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Week 6 |
10/15,10/19 |
Chapter 3: Adjusting the accounts |
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Week 7 |
10/22,10/26 |
Chapter 4: Completing the accounting cycle
10/22 (Recitation): Quiz 1 (From Week 1-6) |
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Week 8 |
10/29,11/02 |
Chapter 5: Accounting for merchandising operations |
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Week 9 |
11/05,11/09 |
Midterm examination I (Chapter 1, 2, 3, and 4) |
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Week 10 |
11/12,11/16 |
Chapter 6: Inventories |
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Week 11 |
11/19,11/23 |
Chapter 6: Inventories |
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Week 12 |
11/26,11/30 |
No Friday class (at-home assignment) |
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Week 13 |
12/03,12/07 |
Chapter 7: Fraud, internal control, and cash
12/3 (Recitation): Quiz 2 (confirmed date, Chapter 5-6) |
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Week 14 |
12/10,12/14 |
Chapter 7: Fraud, internal control, and cash
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Week 15 |
12/17,12/21 |
Midterm examination II (confirmed date, Chapter 5-7) |
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Week 16 |
12/24,12/28 |
Chapter 8: Accounting for receivables |
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Week 17 |
12/31,1/04 |
Chapter 8: Accounting for receivables |
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Week 18 |
1/11 |
Final examination (Chapter 1, 2, 3, 4, 5, 6, 7, and 8) |
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