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
財務金融學系  
授課教師
王泰昌 
課號
Acc1004 
課程識別碼
702 10112 
班次
03 
學分
全/半年
全年 
必/選修
必修 
上課時間
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) 
上課地點
管二101普103 
備註
週三為實習課。
限本系所學生(含輔系、雙修生)
總人數上限:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1012ac1 
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
為確保您我的權利,請尊重智慧財產權及不得非法影印
課程概述

This course is intended
primarily as the first of a
sequence of courses for
accounting majors. Through
the study of accounting you
will learn the language of
business, or the language of
financial decisions. The
better you comprehend the
language, the better you can
manage the financial aspects
of living. Personal financial
planning, investments, loan,
house mortgage payments,
income payments, and many
other aspects of daily life
are based on accounting. Some
recent survey indicates that
business managers believe it
is more important for college
students to learn accounting
than any other business
subject. Other survey shows
that persons trained in
accounting and finance make
it to the top of their
organizations in greater
numbers than persons trained
in any other fields.  

課程目標
You will learn how economic
activity and wealth is
measured and reported. You
will be working with
accounting and budgeting
information in your future
careers. You will learn the
ways that enterprises
transact business, their
methods of financing, and how
to read and analyze financial
statements, among other
things. You will also learn
principles and procedures of
accounting and how financial
statements are assembled.
Lastly, you will find that
the nature of the subject is
such that your analytical and
decision-making skills will
be sharpened and your
judgment enhanced.  
課程要求
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
analysis of the accounting
for important components of
financial statements (e.g.,
inventories, long-term
obligations), followed by an
introduction to cost and
managerial accounting.  
預期每週課後學習時數
 
Office Hours
每週三 13:10~14:00 
指定閱讀
 
參考書目
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
課堂參與 
5% 
 
2. 
實習 
20% 
 
3. 
期末考 
25% 
 
4. 
期中考 
50% 
 
 
課程進度
週次
日期
單元主題
第1週
  Internal Control 
第2週
  Property, Plant and Equipment: I 
第3週
  Property, Plant and Equipment: II 
第4週
  Current Liabilities 
第5週
  Noncurrent Liabilities 
第6週
  Partnerships: I 
第7週
  Partnerships: II 
第8週
  Corporations: I 
第9週
  Corporations: II 
第10週
  Corporations: III 
第11週
  Corporations: IV 
第12週
  Midterm: II 
第13週
  Long-Term Investment: I 
第14週
  Long-Term Investment: II 
第15週
  Statements of Cash Flow: I 
第16週
  Statements of Cash Flow: II 
第17週
  Financial Statements Analysis