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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 |
112-1 |
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授課對象 |
會計學系 |
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授課教師 |
陳坤志 |
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課號 |
Acc1003 |
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課程識別碼 |
702 10111 |
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班次 |
04 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
選修 |
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上課時間 |
星期一A,B,C,D(18:25~22:00)星期二5,6(12:20~14:10) |
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上課地點 |
共105 |
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備註 |
1.週一正課：非同步遠距教學，大考採實體考試，時間請見課綱。
2.週二實習課：實體課程須出席。
總人數上限：60人 |
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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 is the first course of accounting. The objective of this course is to make students understand the importance of financial information, apply accounting standards and prepare financial statements as for tools of analyzing the problems of financial decisions. This semester, we will cover the basic introduction to the knowledge of accounting principles, the accounting cycle, revenue recognition, cash and receivables, and inventories.
The lecture of this course is held online, and the recitation session will be taught in person. Students are expected to watch the lecture videos before attending the recitation session. |
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課程目標 |
This is the first course of accounting. The objective of this course is to make students understand the importance of financial information, apply accounting standards and prepare financial statements as for tools of analyzing the problems of financial decisions. This semester, we will cover the basic introduction to the knowledge of accounting principles, the accounting cycle, revenue recognition, cash and receivables, and inventories. |
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課程要求 |
◆ Attendance
You are expected to watch the lecture videos before attending the recitation session. Also, you are required to attend the recitation session. It is strongly encouraged that you take a look at the exercises and problems by yourselves and participate in class. Note that you are NOT allowed to switch to other classes during the semester. (學期間嚴禁擅自更換班級。)
◆ Quizzes
There will be several quizzes this semester, which will be held during the recitation session. Typically, we will start the quizzes at the very beginning of each class. Please be on time to take the quizzes. No make-up quizzes will be provided. (本課程不提供任何補考。)
◆ Exams
There will be 2 midterm examinations and 1 final examination. The details of the exams will be announced later in class. The exams will take 3 hours. Again, please be on time to take the exams; no make-up exams will be provided. Please make sure you are able to attend all the exams before enrolling in this course. You should not take this course if you are not able to resolve the conflicts you may encounter. (本課程不提供任何補考，請確定可出席所有考試後，再選修本課程。)
◆ 有關加簽相關事項說明
本課程所有班級 (01 ~ 07班) 加簽已處理完畢，因人數已滿，後續不再受理任何加簽！ |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： By appointment. (Please send an email in advance.) |
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指定閱讀 |
Handouts will be provided by the instructor and the teaching assistant. |
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參考書目 |
1. 杜榮瑞、薛富井、蔡彥卿、林修葳。會計學，第八版。(2021，東華出版)
2. 李宗黎、林蕙真。會計學─理論與應用，第十一版。(2020，証業出版) |
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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. |
2 Midterm Exams |
50% |
25% each |
2. |
Final Exam |
30% |
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3. |
Recitation Session |
10% |
Class participation and assignments |
4. |
Quizzes |
10% |
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針對學生困難提供學生調整方式 |
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上課形式 |
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作業繳交方式 |
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考試形式 |
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其他 |
由師生雙方議定 |
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週次 |
日期 |
單元主題 |
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第1週 |
9/4, 9/5 |
Chapter 1: Introduction to accounting |
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第2週 |
9/11, 9/12 |
Chapter 2: Journal entries |
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第3週 |
9/18, 9/19 |
Chapter 3: Adjusting entries |
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第4週 |
9/25, 9/26 |
Chapter 4: Completing the accounting cycle |
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第5週 |
10/2, 10/3 |
Midterm Examination I: 10/2 (Monday), from 18:30 to 21:30.
Coverage: Chapter 1 ~ Chapter 4.
No class on 10/3. |
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第6週 |
10/9, 10/10 |
Chapter 5: Revenue recognition
No class on 10/10. |
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第7週 |
10/16, 10/17 |
Chapter 6: Internal controls |
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第8週 |
10/23, 10/24 |
Chapter 7: Cash |
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第9週 |
10/30, 10/31 |
Chapter 7: Cash |
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第10週 |
11/6, 11/7 |
Midterm Examination II: 11/6 (Monday), from 18:30 to 21:30.
Coverage: Chapter 5 ~ Chapter 7.
No class on 11/7. |
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第11週 |
11/13, 11/14 |
Chapter 8: Accounts receivable |
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第12週 |
11/20, 11/21 |
Chapter 8: Accounts receivable |
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第13週 |
11/27, 11/28 |
Chapter 9: Inventories |
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第14週 |
12/4, 12/5 |
Chapter 9: Inventories |
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第15週 |
12/11, 12/12 |
Review (Tutorial) |
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第16週 |
12/18, 12/19 |
Final Examination: 12/18 (Monday), from 18:30 to 21:30.
Coverage: Chapter 8 ~ Chapter 9.
No class on 12/19. |
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