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課程名稱 |
會計學原理上
Accounting Principles (1) |
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開課學期 |
106-1 |
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授課對象 |
會計學系 |
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授課教師 |
張 翊 |
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課號 |
MGT1001 |
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課程識別碼 |
700E10401 |
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班次 |
03 |
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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)星期五7,8,9(14:20~17:20) |
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上課地點 |
管二104管二201 |
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備註 |
本課程以英語授課。實習時間:五789
限本系所學生(含輔系、雙修生) 且 限學號單號
總人數上限：75人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1061MGT1001_03 |
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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 |
Required Topics:
1.Introduction of Accounting: users and uses of accounting information, accounting principles and assumptions, accounting equations, overview of financial statements, etc.
2.Accounting cycle
3.Internal Control
4.Cash
5.Inventories
6.Receivables
7.Payroll Accounting
8.Plant assets and intangible assets
9.Liabilities
10.Time value of money
11.Provisions and contingent liabilities
12.Corporations (Equity)
13.Investments
14.Statement of cash flows
15.Financial statement analysis
Optional Topics:
1.Accounting for partnerships
2.Lease liabilities
3.Subsidiary ledgers and special journals
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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 |
Weygandt, J.J., P.D. Kimmel, and D.E. Kieso, Financial Accounting, IFRS Edition, 3e, 2015, John Wiley & Sons. |
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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 |
Weygandt, J.J., P.D. Kimmel, and D.E. Kieso, Financial Accounting, IFRS Edition, 3e, 2015, John Wiley & Sons. |
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參考書目 |
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評量方式
(僅供參考) |
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