|
課程名稱 |
會計學原理下
Accounting Principles (2) |
|
開課學期 |
103-2 |
|
授課對象 |
會計學系 |
|
授課教師 |
王泰昌 |
|
課號 |
Acc1002 |
|
課程識別碼 |
702 10402 |
|
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管二101 |
|
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：105人 |
|
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1032Acc1002_01 |
|
課程簡介影片 |
|
|
核心能力關聯 |
核心能力與課程規劃關聯圖 |
|
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 |
The course builds on the knowledge of financial accounting concepts and principles that students should have gained in the first semester of accounting course. In this semester, the course continues to discuss the important elements in financial statements: long-term assets, liabilities, investments and shareholders’ equity. Following these chapters, the course introduces another major financial statement, the statement of cash flows. Partnership accounting and financial statement analysis are to be discussed as well. |
|
課程目標 |
The objectives of the course are to help students (1) understand what accounting information is, and (2) interpret the information in financial reports. To meet these objectives, the course starts with the reasoning and the processes used to generate, record, aggregate, and report financial information. Following that, the course introduces the primary financial statements and discusses the important elements in financial statements. Finally, the course focuses on the importance of financial statement information, despite its limitations, in interpreting the performance of organizations. |
|
課程要求 |
1. Students are encouraged to preview the chapter before each class and to review the material before each recitation session.
2. Absolutely no make-up quiz and exam unless you encounter extremely emergent situations.
3. Your final grade will be based on your attendance, quizzes and exams. Absolutely no other alternative for extra credits. |
|
預期每週課後學習時數 |
|
|
Office Hours |
每週三 13:20~14:10 |
|
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. |
|
評量方式
(僅供參考) |
|
No. |
項目 |
百分比 |
說明 |
|
1. |
2 Mid-term Exams |
50% |
|
2. |
Lab Sessions |
20% |
|
3. |
Participation |
5% |
|
4. |
Final Exam |
25% |
|
|
|
週次 |
日期 |
單元主題 |
|
第1週 |
|
Fixed assets |
|
第2週 |
|
Fixed assets |
|
第3週 |
|
Long-term liabilities |
|
第4週 |
|
Long-Term Liabilities |
|
第5週 |
|
Partnership |
|
第6週 |
|
Equity |
|
第7週 |
|
Equity |
|
第8週 |
|
Investments |
|
第9週 |
|
Investments |
|
第10週 |
|
Midterm II（5/29） |
|
第11週 |
|
Cash Flow Statements
|
|
第12週 |
|
Cash Flow Statements
|
|
第13週 |
|
Financial Statement Analysis
|
|
第14週 |
|
Financial Statement Analysis
|
|
第15週 |
|
Review |
|
第16週 |
|
Review |
|
第17週 |
|
Final（6/26） |
|