|
課程名稱 |
會計學甲一下
Accounting (a)(Ⅰ)(2) |
|
開課學期 |
108-2 |
|
授課對象 |
經濟學系 |
|
授課教師 |
滝西敦子 |
|
課號 |
Acc1004 |
|
課程識別碼 |
702E10112 |
|
班次 |
05 |
|
學分 |
3.0 |
|
全/半年 |
全年 |
|
必/選修 |
選修 |
|
上課時間 |
星期三2,3,4(9:10~12:10)星期五8,9,10(15:30~18:20) |
|
上課地點 |
共101管二104 |
|
備註 |
本課程以英語授課。106學年度起改為選修課程，大一生必帶入，但加退選時得自行選擇是否修習此課程。
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：130人 |
|
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1082Acc1004_05_at |
|
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 |
Course Overview:
This course is an introduction to accounting designed for creating awareness on the importance of accounting in society. The course intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements. Furthermore, the course provides a comparison of the U.S. Generally Accepted Accounting Principles (GAAP), the Japanese GAAP, and the International Financial Reporting Standards (IFRS) to acquire a basic knowledge of the cross-sectional differences among them.
|
|
課程目標 |
Course Objectives:
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;
(5) Understand the differences among IFRS, Japanese GAAP, and U.S. GAAP.
|
|
課程要求 |
Prerequisites:
Three credits of accounting are prerequisites of this course.
The students who passed the accounting course in the first semester meet this prerequisite.
|
|
預期每週課後學習時數 |
|
|
Office Hours |
備註： Please make an appointment via email in advance. |
|
指定閱讀 |
Textbook:
Jerry J. Weygrandt, Paul D. Kimmel, & Donald E. Kieso, Financial Accounting, IFRS 4th edition, John Wiley & Sons, Inc.
The 3rd edition and the 4th edition are different. If you like to know about the detail differences, you are advised to compare them by yourself.
We finished Chapters 1 to 8 in the last semester, therefore this semester we will start from Chapter 9.
A TA will help you to order the textbook as a group at the end of the first Friday lecture or the first recitation session, if you need.
|
|
參考書目 |
References
1.陳美娥,黃韻俠,張玲玲,丁碧慧,及孔繁華等譯,財務會計,IFRS第三版,2016,滄海書局
2.林蕙真,李宗黎,會計學新論 (上冊、下冊),會計學新論,第九版,2016,証業出版
|
|
評量方式
(僅供參考) |
|
No. |
項目 |
百分比 |
說明 |
|
1. |
Final exam |
30% |
|
2. |
Midterm exam 1 |
25% |
|
3. |
Midterm exam 2 |
25% |
|
4. |
Class assignments |
5% |
|
5. |
Recitation |
5% |
|
6. |
Quizzes |
10% |
|
|
|