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課程名稱 |
會計學甲一上
ACCOUNTING (A)(I)(1) |
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開課學期 |
99-1 |
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授課對象 |
財務金融學系 |
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授課教師 |
王泰昌 |
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課號 |
Acc1003 |
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課程識別碼 |
702 10111 |
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班次 |
03 |
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學分 |
3 |
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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 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
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上課地點 |
管二101普103 |
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備註 |
週三為實習課。
限本系所學生(含輔系、雙修生)
總人數上限：160人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/991finacc |
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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 |
This course is intended primarily as the first of a
sequence of courses for nonaccounting majors. Through
the study of accounting you will learn the language of
business, or the language of financial decisions. The
better you comprehend the language, the better you can
manage the financial aspects of living. Personal financial
planning, investments, loan, house mortgage payments,
income payments, and many other aspects of daily life
are based on accounting. Some recent survey indicates that
business managers believe it is more important for college
students to learn accounting than any other business
subject. Other survey shows that persons trained in
accounting and finance make it to the top of their
organizations in greater numbers than persons trained
in any other fields. |
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課程目標 |
To help students understand the baisc principles of accounting. |
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課程要求 |
The course begins with an introduction to accounting
terminology, accounting procedures, and the primary
financial statements. The remaining class sessions are
devoted to an in-depth analysis of the accounting
for important components of financial statements (e.g.,
inventories, long-term obligations), followed by an
introduction to cost and managerial accounting. |
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預期每週課後學習時數 |
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Office Hours |
每週一 13:20~14:10 |
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指定閱讀 |
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參考書目 |
Financial Accounting, IFRS Edition, Wiley
Jerry J. Weygandt, University of Wisconsin, Madison
Paul D. Kimmel, University of Wisconsin-Milwaukee
Donald E. Kieso, Northern Illinois University |
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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. |
期中考 |
50% |
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2. |
參與及討論 |
5% |
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3. |
期末考 |
25% |
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4. |
實習（含小考） |
20% |
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週次 |
日期 |
單元主題 |
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第1週 |
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Accounting in Action |
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第2週 |
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Accounting in Action |
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第3週 |
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The Recording Process |
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第4週 |
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The Recording Process |
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第5週 |
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Adjusting the Accounts |
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第6週 |
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Adjusting the Accounts |
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第7週 |
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Completing the Accounting Cycle |
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第8週 |
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Midterm I |
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第9週 |
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Accounting for Merchandising Operations |
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第10週 |
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Accounting for Merchandising Operations |
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第11週 |
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Subsidiary Ledgers and Special Journals |
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第12週 |
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Fraud, Internal Control, and Cash |
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第13週 |
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Midterm II |
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第14週 |
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Accounting for Receivables |
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第15週 |
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Accounting for Receivables |
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第16週 |
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Inventories |
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第17週 |
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Inventories |
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