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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 |
112-2 |
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授課對象 |
農業經濟學系 |
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授課教師 |
陳坤志 |
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課號 |
Acc1004 |
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課程識別碼 |
702 10112 |
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班次 |
03 |
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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A,B,C,D(18:25~22:00)星期四5,6(12:20~14:10) |
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上課地點 |
共104 |
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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.週四實習課：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 second course of financial accounting. This course aims to make students understand the importance of financial information, apply accounting standards, and prepare financial statements as tools for analyzing financial decision problems. The topics that will be covered in this semester include (1) property, plant, and equipment, (2) current and non-current liabilities, (3) stockholders’ equity, (4) investments (IFRS 9), (5) statement of cash flows, and (6) financial statement analysis. 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 second course of financial accounting. This course aims to make students understand the importance of financial information, apply accounting standards, and prepare financial statements as tools for analyzing financial decision problems. |
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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.
◆ 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 the class. Please be on time to take the quizzes. No make-up quizzes will be provided.
◆ 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 that 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.
◆ Assignments
There will be a few assignment given by the teaching assistant during the semester. You should follow the instructions of the teaching assistant and submit the assignments on time. Late assignments will not be accepted. |
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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 |
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，第十二版。(2023，証業出版) |
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參考書目 |
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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. (Held on 3/18 and 4/22.) |
2. |
Final Exam |
30% |
(Held on 6/3.) |
3. |
Recitation Session |
10% |
Class participation: 5%.
Assignments: 5%. |
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 |
2/19, 2/22 |
Property, Plant, and Equipment (不動產、廠房及設備) |
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第2週 |
2/26, 2/29 |
Property, Plant, and Equipment (不動產、廠房及設備) |
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第3週 |
3/4, 3/7 |
Intangible Assets and Natural Resources (無形資產及天然資源)
Assignment (1) Due on 3/7. |
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第4週 |
3/11, 3/14 |
Current Liabilities (流動負債)
Time Value of Money (貨幣時間價值) |
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第5週 |
3/18, 3/21 |
Midterm Examination I: 3/18 (Monday), from 18:30 to 21:30.
No Class on 3/21. |
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第6週 |
3/25, 3/28 |
Non-current Liabilities (非流動負債) |
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第7週 |
4/1, 4/4 |
Non-current Liabilities (非流動負債)
No Class on 4/4. (清明節) |
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第8週 |
4/8, 4/11 |
Stockholders’ Equity (股東權益)
Assignment (2) Due on 4/11. |
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第9週 |
4/15, 4/18 |
Stockholders’ Equity (股東權益) |
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第10週 |
4/22, 4/25 |
Midterm Examination II: 4/22 (Monday), from 18:30 to 21:30.
No Class on 4/25. |
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第11週 |
4/29, 5/2 |
Investments (IFRS 9) (投資) |
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第12週 |
5/6, 5/9 |
Investments (IFRS 9) (投資) |
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第13週 |
5/13, 5/16 |
Statement of Cash Flows (現金流量表)
Assignment (3) Due on 5/16. |
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第14週 |
5/20, 5/23 |
Statement of Cash Flows (現金流量表) |
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第15週 |
5/27, 5/30 |
Financial Statement Analysis (財務報表分析) |
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第16週 |
6/3, 6/6 |
Final Examination: 6/3 (Monday), from 18:30 to 21:30.
No Class on 6/6. |
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