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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 |
107-2 |
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授課對象 |
國際企業學系 |
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授課教師 |
王全三 |
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課號 |
MGT1004 |
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課程識別碼 |
700 101A2 |
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班次 |
07 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一7,8,9(14:20~17:20)星期五7,8,9(14:20~17:20) |
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上課地點 |
管二102管二102 |
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備註 |
週一789為實習課。
限本系所學生(含輔系、雙修生)
總人數上限：100人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1072acct |
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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 |
This course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the four basic financial statements: the balance sheet, statement of comprehensive income, statement of changes in equity, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
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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.
(5) Co-work in a team and present in front of the course.
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. Students will be grouped to report a piece of news that are interesting to them and related to this course. |
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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. Students will be grouped and report a piece of news that are interesting to them and related to this course.
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預期每週課後學習時數 |
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Office Hours |
每週四 09:00~12:00 |
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指定閱讀 |
會計學新論(下冊)10版, 作者： 林蕙真, 李宗黎, 幸世間。出版社：証業出版。出版日期：
2017/09/26。 |
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參考書目 |
1. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第六版，2014年，東華書局。
2. Weygandt, J.J., P.D. Kimmel, and D.E. Kieso, Financial Accounting, IFRS
Edition, 3e, 2017, John Wiley & Sons.
3. 壽司幹嘛轉來轉去？：財報快易通──夢想如何創造利潤，創業家、投資人不可不知的財務知識
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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. |
課程參與 |
20% |
包括複習考、課堂出席、課堂臨時測驗(須回答正確)、課堂參與 |
2. |
實習課 |
20% |
包括實習課出席、複習考及小考 |
3. |
期中考 |
30% |
第十章 礦產資源、生物資產與無形資產
第十一章 流動負債
第十二章 會計原則
第十三章 獨資與合夥
第十四章 公司會計(一)－投入資本
第十五章 公司會計(二)－保留盈餘
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4. |
期末考 |
30% |
第十六章 長期負債
第十七章 投資
第十八章 現金流量表
第十九章 財務報表分析
第二十章 製造業會計簡介
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