課程資訊
課程名稱
會計學原理上
Accounting Principles (1) 
開課學期
109-1 
授課對象
財務金融學系  
授課教師
李艷榕 
課號
MGT1001 
課程識別碼
700 10401 
班次
05 
學分
3.0 
全/半年
全年 
必/選修
必修 
上課時間
星期一7,8,9(14:20~17:20)星期三7,8,9(14:20~17:20) 
上課地點
管二104管二205 
備註
週一為實習課。
限本系所學生(含輔系、雙修生)
總人數上限:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1091MGT1001_05 
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

An introduction to financial accounting including a study of financial statements of business entities and the measurement and reporting of assets, liabilities, equity, revenues, expenses, and cash flows. Students will be exposed to the procedures and practices involved in recording and processing economic transactions in an accounting information system. The course is also intended to help students understand how business and economic information is generated in the accounting process. 

課程目標
1. Understand fundamental accounting concepts and objectives and interpret financial output.
2. Describe and apply the steps of the accounting cycle.
3. Be able to organize, analyze and synthesize financial data.
4. Understand and apply IFRS in preparation of the four primary financial statements.
 
課程要求
You are required to attend the recitation sessions taught by the TA every Monday. Students not attending the first week of class are not permitted to enroll in this course. 
預期每週課後學習時數
 
Office Hours
另約時間 
指定閱讀
Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 4e, 2019, John Wiley & Sons. (滄海) 
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 & Liu, Financial Accounting, (IFRS 3rd edition), 2018, McGrawHill. (華泰)
3. 杜榮瑞、薛富井、蔡彥卿、林修葳,會計學,七版,2017 (東華)
4. 李宗黎、林蕙真,會計學新論,十一版,2020 (証業)
5. 劉順仁,財報就像一本故事書,2018 (時報出版)
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Quizzes (3) 
15% 
 
2. 
Exams I & II 
40% 
 
3. 
Exam III 
25% 
 
4. 
Group Project 
10% 
 
5. 
Recitation sessions and class participation 
10% 
 
 
課程進度
週次
日期
單元主題
第2週
9/21,9/23  Accounting in Action 
第3週
9/28,9/30  The Recording Process
 
第4週
10/05,10/07  Adjusting the Accounts 
第5週
10/12,10/14  Completing the Accounting Cycle
 
第6週
10/19,10/21  Accounting for Merchandise Operations 
第7週
10/26,10/28  Inventories 
第9週
11/09,11/11  Fraud, Internal Control, and Cash 
第10週
11/16,11/18  Accounting for Receivables