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課程名稱 |
會計學甲一下
ACCOUNTING (A)(I)(2) |
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開課學期 |
98-2 |
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授課對象 |
科技管理組 |
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授課教師 |
王大維 |
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課號 |
Acc1004 |
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課程識別碼 |
702E10112 |
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班次 |
02 |
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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 |
星期二3,4,@(10:20~)星期五6,7,8(13:20~16:20) |
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上課地點 |
普406 |
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備註 |
本課程以英語授課。實習時間:二34＠，實習地點:普406。正課上課教室同01班。
限本系所學生(含輔系、雙修生)
總人數上限：56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 |
In this semester, this course continues to discuss the important elements in financial statements: liabilities, investments, partnership, and stockholders’ equity. Following these chapters, the course introduces another major financial statement, the statement of cash flows. Based on what we have learned, the course focuses on the information given in financial statements and on how to interpret the performance of organizations through group projects. |
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課程目標 |
This course is designed primarily for non-accounting major students. The objectives of the course are to help students (1) understand what accounting information is, and (2) interpret the information in financial reports. To meet these objectives, the course starts with the reasoning and the processes used to generate, record, aggregate, and report financial information. Following that, the course introduces the primary financial statements and discusses the important elements in financial statements. Finally, the course focuses on the importance of financial statement information, despite its limitations, in interpreting the performance of organizations. |
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課程要求 |
In this semester, your performance will be evaluated based on graded assignments, quizzes and examinations as shown below:
Assignments and Quizzes 20%
Exam 1 30%
Exam 2 30%
Group Project Presentation and Write up 20%
Total 100%
For the group project, the group grade will be determined by group presentation and the write-ups. The write-up will be due at the beginning of the class on the assigned date. No late write-ups will be accepted. For the presentation, 60% of the grade will be given by the instructor and 40% of the grade will be given by other groups. The average grade of the write-ups and the presentation is the group grade for the project. Then a peer evaluation will be performed to determined individual grade. In particular, each group will be assigned a total point of (# of group members – 1)*10. Each group member has to allocate these total points to other group members based on the contributions. For example, if there are 6 members in your group. Your group will be assigned 50 points ((6 – 1)*10). You need to allocate these 50 points to the rest of the 5 group members (excluding you). If everyone performs equally, you can allocate 10 to each group member and make the total 50 points. However, if someone never contributes to the projects while someone contributes a lot, you can allocate 0 to one group member, and 20 to another one. In this case, the total points being allocated are still 50 points. Details will be explained in class.
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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 |
Horngren, C. T., Harrison Jr., W. T., and Oliver, M. S. 2009. Accounting. 9th Ed., Prentice-Hall International. |
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參考書目 |
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評量方式
(僅供參考) |
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