課程資訊
課程名稱
 會計學甲一上
Accounting (a)(Ⅰ)(1) 
開課學期
 108-1 
授課對象
 經濟學系  
授課教師
 滝西敦子 
課號
 Acc1003 
課程識別碼
 702E10111 
班次
 05 
學分
 3.0 
全/半年
 全年 
必/選修
 選修 
上課時間
 星期三2,3,4(9:10~12:10)星期五8,9,10(15:30~18:20) 
上課地點
 共101管二104 
備註
 本課程以英語授課。106學年度起改為選修課程，大一生必帶入，但加退選時得自行選擇是否修習此課程。
限學士班一年級 且 限本系所學生(含輔系、雙修生)
總人數上限：130人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1081Acc1003_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

This course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the four basic financial statements: the balance sheet, statement of comprehensive income, statement of changes in equity, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. 

課程目標
 The objective of this course is to provide prospective users of financial statements with a thorough understanding of the accounting fundamentals as effective decision-makers. After completing this course, students are expected to:
(1) Understand the basics of financial accounting and related financial reporting systems;
(2) Understand how economic activities of a firm are recorded and summarized, and how these activities affect the firm’s financial position, operating performance, and cash flows;
(3) Gain insights into the applications of financial statement analysis techniques to assess firm performance and competitiveness;
(4) Obtain some perspectives from the real world.

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 discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements. 
課程要求
 It is critical to your success that you attend each class and take notes during the lectures (especially in an introductory course like this). You should come to class prepared, which means that you have READ the assigned chapters PRIOR to coming to class. This will also help your participation in the class once you have pre-viewed the materials. 
預期每週課後學習時數
  
Office Hours
 另約時間 
指定閱讀
  
參考書目
 1. 李宗黎, 林蕙真, 會計學新論, 第十版, 2017年 8月, 証業出版
2. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第七版，2017年，東華書局。 
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Class assignments and participation 
10% 
  
2. 
 Quizzes 
10% 
  
3. 
 Final Exam 
25% 
  
4. 
 Mid-Term II 
25% 
  
5. 
 Mid-Term I 
30% 
  
 
課程進度
週次
日期
單元主題
Week 1
 Sep. 13  No Friday class (National holiday)
No recitation in the first week
 
Week 2
 Sep. 20  Course introduction
Chapter 1: Accounting in action
No recitation in the second week
 
Week 3
 Sep. 27  Chapter 2: The recording process
 
Week 4
 Oct. 4  Chapter 2: The recording process
Chapter 3: Adjusting the accounts 
Week 5
 Oct. 11  No Friday class (National holiday) 
Week 6
 Oct. 18  Chapter 4: Completing the accounting cycle 
Week 7
 Oct. 25  Chapter 4: Completing the accounting cycle
Chapter 5: Accounting for merchandise operations
[During the Recitation on 10/23: Quiz 1 (Chapters 1-3)]
 
Week 8
 Nov. 1  Chapter 5: Accounting for merchandise operations
Chapter 6: Inventories 
Week 9
 Nov. 8  Midterm examination I (Chapter 1, 2, 3, and 4) 
Week 10
 Nov. 15  No Friday class (University holiday) 
Week 11
 Nov. 22  Chapter 6: Inventories 
Week 12
 Nov. 29  Chapter 7: Fraud, internal control, and cash
[During the Recitation on 11/27: Quiz 2 (Chapters 5-6)] 
Week 13
 Dec. 6  Midterm examination II  
Week 14
 Dec. 13  Chapter 7: Fraud, internal control, and cash
 
Week 15
 Dec. 20  Chapter 8: Accounting for receivables 
Week 16
 Dec. 27  No Friday class due to the academic activity.
An at-home class assignment will be provided instead. 
Week 17
 Jan. 3  Chapter 8: Accounting for receivables 
Week 18
 Jan. 10  Final examination (Chapter 1, 2, 3, 4, 5, 6, 7, and 8)