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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 |
103-2 |
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授課對象 |
財務金融學系 |
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授課教師 |
吳淑鈴 |
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課號 |
Acc1004 |
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課程識別碼 |
702E10112 |
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班次 |
06 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
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上課地點 |
管二205普203 |
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備註 |
本課程以英語授課。週三為實習課。與陳坤志合開
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1032Acc1004_06 |
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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 course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
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課程目標 |
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 discussion of the accounting for important components of financial statements (e.g., Liabilities, shareholder’s equity), followed by a detailed introduction to the analysis of financial statements. |
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課程要求 |
待補 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
Textbook Financial Accounting, IFRS Edition, 2e. (2013)
Author Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
Publisher John Wiley & Sons, Inc.
ISBN-13 978-1118-28590-9
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第八版, 2013年7月, 証業出版
杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第六版，2014年，東華書局。 |
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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. |
Mid-Term I |
25% |
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2. |
Mid-Term II |
20% |
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3. |
Final Exam |
20% |
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4. |
Group Project |
15% |
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5. |
Quizzes |
10% |
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6. |
Tutorial session |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/25 |
Holiday, No Class |
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第2週 |
3/02,3/04 |
Ch9 Plant Asset, Natural Resource and Intangible Assets |
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第3週 |
3/09,3/11 |
Ch9 Plant Asset, Natural Resource and Intangible Assets |
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第4週 |
3/16,3/18 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
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第5週 |
3/23,3/25 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
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第6週 |
3/30,4/01 |
3/30 Mid-Term I (Ch. 9 and 11) |
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第7週 |
4/06,4/08 |
Spring break, No Class |
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第8週 |
4/13,4/15 |
Chapter 10 Liabilities |
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第9週 |
4/20,4/22 |
Chapter 10 Liabilities |
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第10週 |
4/27,4/29 |
Chapter 12 Investments |
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第11週 |
5/04,5/06 |
Chapter 12 Investments |
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第12週 |
5/11,5/13 |
Tutorial 10: Review for Ch. 10 and Ch. 12. 5/13: Mid-term II(Ch. 10 and 12) |
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第13週 |
5/18,5/20 |
Chapter 13 Statement of Cash Flows |
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第14週 |
5/25,5/27 |
Chapter 13 Statement of Cash Flows/ Chapter 14 Financial Statement Analysis |
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第15週 |
6/01,6/03 |
Chapter 14 Financial Statement Analysis |
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第16週 |
6/08,6/10 |
Presentation |
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第17週 |
6/15,6/17 |
Presentation |
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第18週 |
6/24 |
Final Exam (Ch. 13 and Ch. 14) |
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