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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 |
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 |
08 |
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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A,B,C(18:25~21:05)星期三7,8,9(14:20~17:20) |
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上課地點 |
管一104共203 |
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備註 |
週三7.8.9為實習課。
限本系所學生(含輔系、雙修生) 且 限學號雙號 且 限學士班一年級
總人數上限：60人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1062MGT1004_08 |
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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.
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. Because this class is conducted in English, this will enhance your understanding of the material discussed in class. This will also help your participation in the class once you have pre-viewed the materials.
同學必須自製並標示上課名牌(含 系別/年級/姓名)。面積不得小於A4的3分之1。同學必須參與上課討論與回答問題。 |
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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 |
1. Weygandt, J.J., P.D. Kimmel, and D.E. Kieso, Financial Accounting, IFRS
Edition, 3e, 2017, John Wiley & Sons.
2. Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu.
2015. Principles of Financial Accounting, IFRS Edition. South-Western, Cengage
Learning.
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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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第八版, 2013年7月, 証業出版
杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第六版，2014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. |
期中考 |
30% |
Chapters 7,8,9 and10
考試日期：4/30 |
2. |
期末考 |
40% |
Chapters 11,12,13 and14
考試日期：6/25 |
3. |
實習課小考 |
18% |
第一次小考範圍：ch7.ch8，日期：3/28
第二次小考範圍：ch9.ch10，日期：4/25
第三次小考範圍：ch11.ch12，日期：5/30
第四次小考範圍：ch13.ch14，日期：6/20
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4. |
課程參與 |
12% |
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