課程資訊
課程名稱
 會計學原理下
Accounting Principles (2) 
開課學期
 102-2 
授課對象
 會計學系  
授課教師
 許文馨 
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普203 
備註
 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：100人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1022Acc1002_01 
課程簡介影片
 
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課程概述

The objectives of this course are to develop students’ critical evaluation of financial accounting issues, and to place this within the practice context. In this semester, I will introduce you to liability and equity section of the balance sheet, along with the statement of cash flows and financial statement analysis. The course builds on the knowledge of financial accounting concepts and principles that students should have gained in the first semester of accounting course. 

課程目標
 The course is focused on developing skills in preparing and analyzing companies' financial statements and data for decision making purposes. By the end of the academic year students are expected to be able to apply a set of accounting concepts to read annual financial report of a corporation and to assess its position. 
課程要求
 The assessment will be comprised of five components:
(1) Tutorials and quiz – 20%
[Tutorial participation/assignments 5%; three quizzes 15%]
(2) Mid-term I exam – 25%
(3) Mid-term II exam - 20%
(4) Final Exam - 25%
(5) Group report/individual participations – 10%

Participation (Classroom etiquette)
You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are expected.
a. Class will begin in time. Please arrive in time. If you are late, please enter quietly and sit close to the door so as to minimize disruption to the class. Please turn off your cell phones during class.
b. Please do not eat during the class.
c. Please be respectful to all of your classmates and do not talk to your neighbours during class.
d. Do not hesitate to ask questions in class and participate in class discussion.
e. I fully expect every group of the class to be an active participant in class discussions. To encourage and reward class participation, active participation is mandatory and expected. Your contributions, either by asking or answering questions or sharing opinions, will not only make the course more enjoyable, but will also help you actually understand the materials better. Your participation score will be based on my assessment of the quality and quantity of your group’s contribution.
f. Students are expected to study the chapter in advance.
g. Practice, practice and practice. The only way to learn accounting is to spend time completing problems and exercises.
h. Photos are provided. 
預期每週課後學習時數
  
Office Hours
 每週三 13:00~14:00 備註： Wednesdays 13:00~14:00; and other times by appointment.  
指定閱讀
 Required reading:
The leading textbook will be Principles of Financial Accounting (IFRS Edition) 1st Edition, by Wild/Shaw/Chiappetta/Kwok, published by McGraw Hill.

Group reading:
騙術與魔術：識破13種連財務專家都不易看穿的假報表
http://www.books.com.tw/exep/prod/booksfile.php?item=0010509387 
參考書目
 1. 會計學 Accounting 杜榮瑞、薛富井、蔡彥卿、林修葳著 東華書局。
2. 會計學新論 李宗黎，林蕙真 證業出版。
3. IFRS 正體中文版 (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. 
 Tutorials and quiz 
20% 
 Tutorial participation/assignments 5%; three quizzes 15% 
2. 
 Mid-term I exam 
25% 
  
3. 
 Mid-term II exam 
20% 
  
4. 
 Final Exam 
25% 
  
5. 
 Group report/individual participations 
10% 
  
 
課程進度
週次
日期
單元主題
Week 18
 06/20  Final Exam (Chap. 12, 13, 16) 
Week 1-1
 02/19  Chap. 10: Long-Term Assets 
Week 1-2
 02/21  Review: Chap. 10 
Week 2-1
 02/26  Chap. 10: Long-Term Assets / Chap. 17: Analysis of Financial Statements 
Week 2-2
 02/28  Holiday 
Week 3-1
 03/05  Chap. 17: Analysis of Financial Statements 
Week 3-2
 03/07  Review: Chap. 10 and 17 
Week 4-1
 03/12  Chap. 11: Current Liabilities 
Week 4-2
 03/14  Quiz I (Chap. 10 and 17) 
Week 5-1
 03/19  Chap. 11: Current Liabilities / Chap. 14: Long-Term Liabilities 
Week 5-2
 03/21  檢討小考考卷 / Review: Chap. 11 
Week 6-1
 03/26  Mid-term I (Chap. 10, 11, 17) 
Week 6-2
 03/28  檢討期中考卷 / Review: Chap. 14 
Week 7-1
 04/02  Study day 
Week 7-2
 04/04  Holiday 
Week 8-1
 04/09  Chap. 14: Long-Term Liabilities 
Week 8-2
 04/11  Review: Chap. 14 
Week 9-1
 04/16  Chap. 15: Investment and International Operations 
Week 9-2
 04/18  Review: Chap. 15 
Week 10-1
 04/23  Chap. 15: Investment and International Operations 
Week 10-2
 04/25  Quiz II (Chap. 14 and partial of Chap. 15) 
Week 11-1
 04/30  Chap. 15: Investment and International Operations / Chap. 13: Accounting for Corporations 
Week 11-2
 05/02  檢討小考考卷 / Review: Chap. 15 
Week 12-1
 05/07  Mid-term II (Chap. 14 and 15) 
Week 12-2
 05/09  檢討期中考卷 / Review: Chap. 13 
Week 13-1
 05/14  Chap. 13: Accounting for Corporations 
Week 13-2
 05/16  Review: Chap. 13 
Week 14-1
 05/21  Presentations (only selected 7 groups) 
Week 14-2
 05/23  Review: Chap. 13 
Week 15-1
 05/28  Chap. 13: Accounting for Corporations / Chap. 16: Statement of Cash Flows 
Week 15-2
 05/30  Review: Chap. 16 
Week 16-1
 06/04  Chap. 16: Statement of Cash Flows / Chap. 12: Accounting for Partnerships 
Week 16-2
 06/06  Quiz III (Chap. 13 and partial of Chap. 16) 
Week 17-1
 06/11  Chap. 12: Accounting for Partnerships 
Week 17-2
 06/13  檢討小考考卷 / Review: Chap. 16 and 12