課程大綱

課程資訊

課程名稱

會計學甲一下
Accounting (a)(Ⅰ)(2)

開課學期

101-2

授課對象

科技管理組

授課教師

許文馨

課號

Acc1004

課程識別碼

702 10112

班次

學分

全/半年

全年

必/選修

必帶

上課時間

星期四3,4,@(10:20~)星期五5,6,7(12:20~15:10)

上課地點

共104

備註

本課程中文授課,使用英文教科書。週四34@為實習課，週五正課教室同01班。
限本系所學生(含輔系、雙修生)
總人數上限：70人

課程網頁

https://ceiba.ntu.edu.tw/course/440259/index.htm

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

The objectives of this course are to develop students’ critical evaluation of financial accounting issues, and to place this within the practice context. In this semester, I will introduce you to basic concepts of accounting concepts (double entry bookkeeping), how to record transactions and how to prepare income statement, retained earnings statement and balance sheet. I will then introduce the asset accounts of the balance sheet individually. The course builds on the knowledge of financial accounting concepts and principles that students should have gained in the first semester of accounting course.

課程目標

The course is focused on developing skills in preparing and analyzing companies' financial statements and data for decision making purposes. By the end of the academic year students are expected to be able to apply a set of accounting concepts to read annual financial report of a corporation and to assess its position.

課程要求

The assessment will be comprised of four components:
(1) Tutorials and quiz – 25%
[tutorial assignments 5%; two quizzes 15%; two tests: 5%]
(2) Mid-term exam – 30%
(3) Final exam - 30%.
(4) Group report/individual participations – 15%

Participation (Classroom etiquette)
You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are expected.
a. Class will begin in time. Please arrive in time. If you are late, please enter quietly and sit close to the door so as to minimize disruption to the class. Please turn off your cell phones during class.
b. Please do not eat during the class.
c. Please be respectful to all of your classmates and do not talk to your neighbours during class.
d. Do not hesitate to ask questions in class and participate in class discussion.
e. I fully expect every group of the class to be an active participant in class discussions. To encourage and reward class participation, active participation is mandatory and expected. You contributions, either by asking or answering questions or sharing opinions, will not only make the course more enjoyable, but will also help you actually understand the materials better. Your participation score will be based on my assessment of the quality and quantity of your group’s contribution.
f. Students are expected to study the chapter in advance.
g. Practice, practice and practice. The only way to learn accounting is to spend time completing problems and exercises.

預期每週課後學習時數

Office Hours

每週二 12:00~14:00 備註： Wednesday 13:00-14:30; and other times by appointment.

指定閱讀

The leading textbook will be Principles of Financial Accounting 11th Edition, by Reeve/Warren/Duchac, published by Cengage Learning. (ISBN 0-324-66445-1) 高立代理

參考書目

1. 會計學 Accounting 杜榮瑞、薛富井、蔡彥卿、林修葳著東華書局。

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	tutorial quiz and tests	20%	two quizzes 15%; two tests: 5%
2.	Group/individual participation	15%
3.	final exam	30%
4.	mid-term	30%
5.	tutorial assignments and discussion	5%

課程進度

週次	日期	單元主題
Week 1		Plant assets
Week 2		Plant assets / Financial statement analysis
Week 3		Financial statement analysis
Week 4		Liabilities
Week 5		Liabilities / Investments
Week 6		Investments
Week 7		Holiday
Week 8		Quiz
Week 9		Mid-term Exam
Week 10		Corporations: organization and capital stock transactions
Week 11		Organization/ dividends
Week 12		Presentations
Week 13		Dividends
Week 14		Statement of cash flows
Week 15		Cash flow statements/ Partnership
Week 16		Accounting for Partnerships
Week 17		Quiz
Week 18		Final Exam