課程大綱

課程資訊

課程名稱

會計學原理上
Accounting Principles (1)

開課學期

106-1

授課對象

會計學系

授課教師

林嬋娟

課號

MGT1001

課程識別碼

700 10401

班次

學分

3.0

全/半年

全年

必/選修

必帶

上課時間

星期三7,8,9(14:20~17:20)星期五7,8,9(14:20~17:20)

上課地點

管一101管二202

備註

本課程中文授課,使用英文教科書。實習時間:五789
限本系所學生(含輔系、雙修生) 且限學號雙號
總人數上限：75人

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/1061MGT1001_04

課程簡介影片

核心能力關聯

本課程尚未建立核心能力關連

課程大綱

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課程概述

Required Topics:
1.Accounting in Action
2.The Recording Process
3.Adjusting the Accounts
4.Completing the Accounting Cycle
5.Accounting for Merchandising Operations
6.Inventories
7.Fraud, Internal Control and Cash
8.Accounting for Receivables
9.Plant assets, Natural Resources, and Intangible Assets
10.Liabilities
11.Corporation: Organization, Share Transactions, Dividends, and Retained Earnings
12.Investments
13.Statement of cash flows
14.Financial statement analysis

Appendix
1.Subsidiary Ledgers and Special Journals
2.Time Value of Money
3.Accounting for Partnership
4.Other Significant Liabilities
5.Payroll Accounting

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.

會計是一種「企業語言」。本課程為會計學之入門，將教導學生認識企業經營環境，瞭解企業的經濟活動與交易型態，以及如何報導企業的經營成果與財務狀況。從這門課中，學生亦將學習如何利用「會計資訊」幫助作決策，尤其是會計資訊在證券市場所扮演的角色。本課程強調會計的基本觀念，包括會計原則、會計程序及重要之觀念與假設，亦重視對實務的瞭解，不但讓學生從財務報表編製者的角度學習會計原理，亦指引學生從財務報表使用者的觀點分析會計資訊。欲學好本課程，應課前預習，上課專注並勇於發問，用心完成作業，並多閱讀相關實務報導。

課程要求

待補

預期每週課後學習時數

Office Hours

指定閱讀

Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 3e, 2018, John Wiley & Sons.

參考書目

1.Stice, Stice, Albrecht, Swain, Duh and Hsu, Principles of Financial
Accounting (IFRS Edition, 2nd edition), 2017, CENGAGE Learning.(東華)
2.Wild, Kwok, Shaw & Chiappetta, Principles of Financial Accounting, 2016,
McGrawHill.(華泰)
3.杜榮瑞、薛富井、蔡彥卿、林修葳，會計學概要，五版，2016 (東華)
4.李宗黎、林蕙真，會計學新論，十版，2017 (証業)
5.劉順仁，財報就像一本故事書，2007 （時報文化）

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Exam I	25%	Ch.1~Ch.4
2.	Exam II	25%	Ch.5~Ch.6; Subsidiary Ledgers and Special Journals
3.	Exam III	25%	Ch.7~Ch.8
4.	Quiz	10%
5.	分組作業	10%
6.	預習及上課參與	5%	1.每章（單元）上課前須上網填繳預習卷，兩次未交，預習成績為零。 2.上課抽點兩次未到，上課參與成績為零。

課程進度

週次	日期	單元主題
第1週	9/13,9/15	Introduction 實習課：實習課簡介
第2週	9/20,9/22	Ch.1 Accounting in Action 實習課：課程分組、Ch1練習
第3週	9/27,9/29	Ch.2 The Recording Process 實習課：Ch2練習
第4週	10/04,10/06	10/4中秋節放假，改為實習課上課 Ch.2 (Continued) 實習課：改上正課
第5週	10/11,10/13	Ch.3 Adjusting the Accounts Homework 1 實習課：Ch3練習
第6週	10/18,10/20	Ch.3 (Continued) Guest speech 1- career planning 實習課：Ch3練習
第7週	10/25,10/27	Ch.4 Completing the Accounting Cycle 實習課：第一次小考與檢討
第8週	11/01,11/03	ExamⅠ(Ch.1~Ch.4) 實習課：第一次期中考檢討
第9週	11/08,11/10	Ch.5 Accounting for Merchandising Operations 實習課：Ch5練習
第10週	11/15,11/17	11/15校慶放假，改為實習課上課 Guest speech 2- career planning 實習課：改上正課
第11週	11/22,11/24	Ch.5 (Continued) Subsidiary Ledgers and Special Journals 實習課：Ch5、分類帳與特種日記帳練習
第12週	11/29,12/01	Ch.6 Inventories Homework 2 實習課：Ch6練習
第13週	12/06,12/08	Ch.6 (Continued) 實習課：第二次小考與檢討
第14週	12/13,12/15	ExamⅡ Ch.5-6; Subsidiary Ledgers and Special Journals) 實習課：第二次期中考檢討
第15週	12/20,12/22	Ch.7 Fraud, Internal Control, and Cash 實習課：Ch7練習
第16週	12/27,12/29	Ch.8 Accounting for Receivables Guest speech 3- career planning 實習課：Ch8練習
第17週	1/03,1/05	Ch.8 (Continued) 實習課：第三次小考與檢討
第18週	01/10,01/12	Exam III (Ch.7-8) 實習課：期末考檢討