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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 |
110-1 |
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授課對象 |
經濟學系 |
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授課教師 |
高偉娟 |
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課號 |
Acc1003 |
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課程識別碼 |
702 10111 |
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班次 |
05 |
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學分 |
3.0 |
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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 |
新303新103 |
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備註 |
三789為實習課。大一選修課，初選必帶入，開學後可加退選。
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：108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 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. |
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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. |
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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. |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
Textbook: Stice, Stice, Albrecht, Swain, Duh and Hsu, Financial Accounting (IFRS Edition, 3nd edition), 2021, CENGAGE Learning. (東華) |
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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。 |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
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為確保教學品質、實體教室大小（容量108人）、考量助教的負擔，且設定為大一選修，故選課限大一經濟系。經濟系其他年級如想選修此課，請考慮我資管系會計學甲的時段（一234, 四56）, 於NTU COOL課程資訊公告加簽申請表連結。
syllabus介紹：https://youtu.be/WcmsGeMisfw
實習課從第二週開始上
因嚴重特殊傳染性肺炎疫情發展與實體教室容量小於選上此課程人數，且避免同步上課時，學生網路連線品質可能不穩定，本課程將以預錄方式進行授課。又本學期開始，課程週數已經調整為彈性16+2週，最後兩週的課程將改為彈性補充授課。故實質授課將變更為16週。 |
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