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課程名稱 |
會計學甲一下
Financial Accounting (A)(I)(2) |
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開課學期 |
106-2 |
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授課對象 |
企業管理組 |
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授課教師 |
萬瑞霞 |
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課號 |
MGT1004 |
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課程識別碼 |
700 101A2 |
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班次 |
01 |
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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 |
星期三7,8,9(14:20~17:20)星期四5,6(12:20~14:10) |
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上課地點 |
管一B01管二202 |
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備註 |
本課程中文授課,使用英文教科書。實習時間:四56與林蕙真合授
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 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1062MGT1004_01 |
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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 |
http://www.management.ntu.edu.tw/BA/course/bacourse |
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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.
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課程要求 |
1：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 questions) will be scored accordingly.
2：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.
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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： by appointment |
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指定閱讀 |
Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 3e, 2018, John Wiley & Sons.
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參考書目 |
李宗黎、林蕙真，會計學新論，第十版，2017年9月，証業出版，華 泰總經銷。
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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. |
Midterm Exam |
40% |
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2. |
Final Exam |
40% |
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3. |
Quizzes & Practices |
15% |
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4. |
Participation |
5% |
including both attendance and responses to questions |
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週次 |
日期 |
單元主題 |
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第1週 |
2/28,3/01 |
Holiday, No Class |
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第2週 |
3/07,3/08 |
Introduction & Review |
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第3週 |
3/14,3/15 |
Ch.9 Plant Assets, Natural Resources and Intangible Assets |
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第4週 |
3/21,3/22 |
Ch.9 Plant Assets, Natural Resources and Intangible Assets |
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第5週 |
3/28,3/29 |
Ch.10 Liabilities and Appendix H Provisions and Contingent Liabilities |
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第6週 |
4/04,4/05 |
Holiday, No Class |
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第7週 |
4/11,4/12 |
Ch.10 Liabilities and Appendix E Time Value of Money
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第8週 |
4/18,4/19 |
Ch.11 Corporations：Organization and Share Transactions |
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第9週 |
4/25,4/26 |
Ch.11 Corporations：Dividend and Retained Earnings |
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第10週 |
5/02,5/03 |
Examination I |
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第11週 |
5/09,5/10 |
Ch.12 Investments in Financial Assets
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第12週 |
5/16,5/17 |
Ch. 12 Investments in Financial Assets
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第13週 |
5/23,5/24 |
Ch.13 Statement of Cash Flows
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第14週 |
5/30,5/31 |
Ch.13 Statement of Cash Flows
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第15週 |
6/06,6/07 |
Ch.14 Financial Statement Analysis
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第16週 |
6/13,6/14 |
Appendix F Accounting for Partnership
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第17週 |
6/20,6/21 |
Final Review
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第18週 |
6/27 |
Exam II |
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