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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 |
108-2 |
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授課對象 |
企業管理組 |
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授課教師 |
吳淑鈴 |
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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 |
星期四5,6(12:20~14:10)星期五2,3,4(9:10~12:10) |
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上課地點 |
管二205管二202 |
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備註 |
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 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1082MGT1004_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 |
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. |
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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.
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課程要求 |
待補 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
Textbook: Financial Accounting, with international financial reporting standards, 4e. (2019)
Author: Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
Publisher: John Wiley & Sons, Inc.
ISBN-13: 978-1-119-50430-6
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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。
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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 I |
25% |
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2. |
Mid-Term II |
25% |
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3. |
Final Exam |
25% |
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4. |
Group project |
15% |
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5. |
Class assignments |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
3/06 |
Course Introduction
Ch. 9 Plant Asset, Natural Resource and Intangible Assets
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第2週 |
3/13 |
Ch. 9 Plant Asset, Natural Resource and Intangible Assets |
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第3週 |
3/20 |
Ch. 10 Current Liabilities
Ch. 11 Non-Current Liabilities |
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第4週 |
3/27 |
Ch. 11 Non-Current Liabilities |
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第5週 |
4/03 |
Spring break, No Class |
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第6週 |
4/10 |
Mid-Term I (Ch. 9~Ch. 11) |
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第7週 |
4/17 |
Ch. 12 Corporations: Organization, Share Transactions, and Equity |
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第8週 |
4/24 |
Ch. 12 Corporations: Organization, Share Transactions, and Equity |
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第9週 |
5/01 |
Ch. 13 Investments |
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第10週 |
5/08 |
Ch. 13 Investments |
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第11週 |
5/15 |
Mid-Term II (Ch. 12 and 13) |
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第12週 |
5/22 |
Ch. 14 Statement of Cash Flows |
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第13週 |
5/29 |
Ch. 14 Statement of Cash Flows
Ch. 15 Financial Analysis: The Big Picture
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第14週 |
6/05 |
Ch. 15 Financial Analysis: The Big Picture |
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第15週 |
6/12 |
Presentation |
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第16週 |
6/19 |
Final Exam (Ch. 14 and 15) |
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第17週 |
6/26 |
Holiday |
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第18週 |
7/3 |
TBD |
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