課程名稱 |
會計學原理上 Accounting Principles (1) |
開課學期 |
103-1 |
授課對象 |
會計學系 |
授課教師 |
王泰昌 |
課號 |
Acc1001 |
課程識別碼 |
702 10401 |
班次 |
01 |
學分 |
3 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期三6,7,8(13:20~16:20)星期五6,7,8(13:20~16:20) |
上課地點 |
管二104普203 |
備註 |
本課程中文授課,使用英文教科書。實習時間:五678。 限本系所學生(含輔系、雙修生) 且 限學號單號 總人數上限:75人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1031Acc1001_01 |
課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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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 |
To help students understand the basic principles of accounting. |
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). |
預期每週課後學習時數 |
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Office Hours |
另約時間 |
指定閱讀 |
Financial Accounting (IFRS Edition) by James D. Stice, Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, Audrey Wen-hsin Hsu, Cengage Learning, 2014 |
參考書目 |
1. 李宗黎、林蕙真 會計學新論 第八版 2013年
2. 林蕙真 中級會計學新論 第八版 2014年
3. 林蕙真、劉嘉雯 高等會計學新論 第七版 2013年
4. 杜榮瑞、薛富井、蔡彥卿、林修葳 會計學 第六版 2014年
5. Intermediate Accounting (IFRS Edition, 2nd Edition) by Donald E. Kieso, Jerry Weygandt,
and Terry D. Warfield, John Wiley & Sons Inc., 2014/2015.
6. IFRS 正體中文版(http://www.ardf.org.tw) 會計研究發展基金會 |
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
2 Mid-term Exams |
50% |
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2. |
Lab Sessions |
20% |
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3. |
Participation |
5% |
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4. |
Final Exam |
25% |
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週次 |
日期 |
單元主題 |
第1週 |
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Accounting Information: Users and Uses |
第2週 |
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Financial Statements: An Overview |
第3週 |
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The Accounting Cycle |
第4週 |
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The Accounting Cycle |
第5週 |
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Completing the Accounting Cycle |
第6週 |
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Completing the Accounting Cycle |
第7週 |
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Midterm Exam: I |
第8週 |
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Internal Controls |
第9週 |
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Internal Controls |
第10週 |
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Midterm: II (日期訂在12/19) |
第11週 |
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Cash and Receivables |
第12週 |
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Cash and Receivables |
第13週 |
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Inventory and the Cost of Sales |
第14週 |
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Inventory and the Cost of Sales |
第15週 |
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Completing the Operating Cycle |
第16週 |
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Completing the Operating Cycle |
第17週 |
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Accounting Information Systems |
第18週 |
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Final Exam (日期訂在1/16/2015) |
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