課程名稱 |
會計學二 Accounting (Ⅱ) |
開課學期 |
102-2 |
授課對象 |
管理學院 工商管理系企業管理組英文專班 |
授課教師 |
吳淑鈴 |
課號 |
BA1012 |
課程識別碼 |
701E10220 |
班次 |
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學分 |
3 |
全/半年 |
半年 |
必/選修 |
必帶 |
上課時間 |
星期二6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
上課地點 |
管二304管一204 |
備註 |
三789實習課。 限本系所學生(含輔系、雙修生) 且 限學士班一年級 總人數上限:30人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1022BA1012_ |
課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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課程概述 |
This is a two-semester class- Accounting (I) and Accounting (II). Accounting (I) and first two-thirds of Accounting (II) include an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The remaining one-thirds of Accounting (II) includes the introduction to cost and management accounting. Topics related to cost accounting systems and cost-volume-profit analysis will be covered. As such, this course offers students the knowledge about not only financial accounting information presented to outsiders of a firm, but also some management accounting information used by managers inside a firm. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
課程目標 |
1. Understand fundamental accounting concepts and objectives and interpret financial output.
2. Be able to organize, analyze and synthesize financial data.
3. Understand and apply IFRS in preparation of the four primary financial statements.
4. Understand how managers inside a firm calculate product costs. |
課程要求 |
待補 |
預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
待補 |
參考書目 |
待補 |
評量方式 (僅供參考) |
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