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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 |
資訊管理學系 |
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授課教師 |
滝西敦子 |
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課號 |
MGT1004 |
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課程識別碼 |
700E101A2 |
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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.
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/1072MGT1004_09_T |
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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 Overview:
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 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) Understand the differences among IFRS, Japanese GAAP, and U.S. GAAP. |
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課程要求 |
Prerequisites:
Three credits of accounting are prerequisites of this course.
The students who passed the accounting course in the first semester meet this prerequisite. |
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預期每週課後學習時數 |
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Office Hours |
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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 finished Chapters 1 to 8 last semester, therefore this semester we will start from Chapter 9. |
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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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No. |
項目 |
百分比 |
說明 |
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1. |
Final exam |
30% |
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2. |
Midterm exam 1 |
20% |
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3. |
Midterm exam 2 |
20% |
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4. |
Class assignments and recitation |
20% |
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5. |
Quizzes |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/18,2/22 |
No recitation on 2/18.
Our first class will be held on 2/22 (Fri).
Course Introduction,
Chapter 9 Plant Assets, Natural Resources, and Intangible Assets |
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第2週 |
2/25,3/01 |
No Friday class on 3/1 (Adjusted university holiday) |
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第3週 |
3/04,3/08 |
Chapter 9: Plant Assets, Natural Resources, and Assets |
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第4週 |
3/11,3/15 |
Chapter 10: Liabilities |
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第5週 |
3/18,3/22 |
Chapter 10: Liabilities
Confirmed date for the quiz 1 on 3/18 (Monday, Chapter 9) |
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第6週 |
3/25,3/29 |
Midterm Exam 1 (Chapter 9-10) |
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第7週 |
4/01,4/05 |
No Friday class on 4/5 (National Holiday) |
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第8週 |
4/08,4/12 |
Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第9週 |
4/15,4/19 |
Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第10週 |
4/22,4/26 |
Chapter 12: Investments |
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第11週 |
4/29,5/03 |
Chapter 12: Investments |
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第12週 |
5/06,5/10 |
Chapter 13: Statement of Cash Flows
Confirmed date for the quiz 2 on 5/6 (Monday, Chapter 11-12) |
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第13週 |
5/13,5/17 |
Midterm Exam 2 (Chapter 11-12) |
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第14週 |
5/20,5/24 |
Chapter 13: Statement of Cash Flows |
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第15週 |
5/27,5/31 |
Chapter 14: Financial Statement Analysis |
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第16週 |
6/03,6/07 |
No Friday class on 6/7 (National Holiday) |
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第17週 |
6/10,6/14 |
Chapter 14: Financial Statement Analysis |
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第18週 |
6/17, 6/21 |
Final Exam (Chapter 9-14) |
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