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課程名稱 |
會計學原理下
Accounting Principles (2) |
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開課學期 |
105-2 |
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授課對象 |
會計學系 |
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授課教師 |
吳淑鈴 |
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課號 |
Acc1002 |
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課程識別碼 |
702 10402 |
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班次 |
01 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期三7,8,9(14:20~17:20)星期五7,8,9(14:20~17:20) |
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上課地點 |
管二104管二201 |
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備註 |
本課程中文授課,使用英文教科書。實習時間：五789。優先予會計系學生；有餘額始開放通識
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 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1052Acc1002_01 |
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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 |
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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 intended primarily as the fundamental of a sequence of courses for accounting and finance majors. This course equips a student to be not only a preparer of financial reporting but also an insightful user of accounting information. 補 |
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課程目標 |
By taking this course, students are expected to:
1. Have a solid grasp of accounting principles, techniques, and procedures, the assumptions and logic inherent in these principles and procedures, and how financial statements are assembled.
2. Understand how a company’s financial position and operating performance are measured and reported.
3. Understand the language of business and the role of accounting in business decision-making and security markets.
4. Understand the ways that enterprises transact, their methods of financing and investing, and how to read and analyze financial statements, among other things.
5. Obtain some perspectives from the real world. |
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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, 3e. (2015)
Author Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
Publisher John Wiley & Sons, Inc.
ISBN-13 978-1-118-97808-5 |
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參考書目 |
1. Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu. 2014. Financial Accounting: IFRS Edition. South-Western, Cengage Learning.
2. 李宗黎, 林蕙真, 會計學新論, 第九版, 2016年, 証業出版
3. 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 |
25% |
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3. |
Final Exam |
20% |
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4. |
Group Projects |
15% |
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5. |
Quizzes |
15% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/22,2/24 |
Introduction; Ch9 Plant Asset, Natural Resource and Intangible Assets |
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第2週 |
3/01,3/03 |
Ch9 Plant Asset, Natural Resource and Intangible Assets |
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第3週 |
3/08,3/10 |
Chapter 10 Liabilities |
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第4週 |
3/15,3/17 |
Chapter 10 Liabilities; Appendix I (Payroll accounting):Appendix H(Other significant liabilities) |
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第5週 |
3/22,3/24 |
Exam I (Chs 9-10; Appendix I, H) |
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第6週 |
3/29,3/31 |
Appendix F Accounting for partnerships |
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第7週 |
4/05,4/07 |
Spring break, No Class |
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第8週 |
4/12,4/14 |
Chapter 11 Corporations |
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第9週 |
4/19,4/21 |
Chapter 11 Corporations |
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第10週 |
4/26,4/28 |
Chapter 12 Investments/Guest Speech |
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第11週 |
5/03,5/05 |
Chapter 12 Investments |
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第12週 |
5/10,5/12 |
Exam II (Appendix F; Chs 11-12) |
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第13週 |
5/17,5/19 |
Chapter 13 Statement of Cash Flows |
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第14週 |
5/24,5/26 |
Chapter 13 Statement of Cash Flows |
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第15週 |
5/31,6/02 |
Chapter 14 Financial Statement Analysis/Guest Speech |
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第16週 |
6/07,6/09 |
Chapter 14 Financial Statement Analysis |
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第17週 |
6/14,6/16 |
Project Presentation |
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第18週 |
6/21 |
Final Exam |
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