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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 |
99-2 |
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授課對象 |
會計學系 |
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授課教師 |
廖珮真 |
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課號 |
Acc1002 |
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課程識別碼 |
702 10402 |
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班次 |
02 |
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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 |
星期三6,7,8(13:20~16:20)星期五6,7,8(13:20~16:20) |
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上課地點 |
新505新302 |
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備註 |
本課程中文授課,使用英文教科書。實習時間：五678。
限本系所學生(含輔系、雙修生)
總人數上限：75人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/992acc |
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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 |
The objective of this course is to introduce the basic concepts of income statement and balance sheet and to discuss the accounting techniques and underlying concepts involved in the preparation and communication of relevant information in the form of financial statements.
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課程目標 |
This course introduces the students how to use the information of financial statements in valuing a company. |
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課程要求 |
1.Students are required to preview the chapter before each class.
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.
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預期每週課後學習時數 |
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Office Hours |
每週三 12:00~14:00 |
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指定閱讀 |
Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 2011, John Wiley & Sons. |
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參考書目 |
1. Weygandt, Kimmel and Keiso, Accounting Principles, 9th edition, 2010, John Wiley & Sons, Inc.
2. Horngren, Harrison, and Oliver, Accounting, 8th edition, 2009, Pearson.
3. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第四版，民國九十八年，東華書局。
4. 李宗黎、林蕙真，會計學新論，第六版，民國九十八年，証業出版股份有限公司。
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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. |
Final Exam |
25% |
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2. |
Exam II |
25% |
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3. |
Exam I |
25% |
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4. |
3 Quizzes |
20% |
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5. |
Attendance and Participation |
5% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/23,2/25 |
Ch.9 Plant Assets, Natural Resources, and Intangible Assets |
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第2週 |
3/02,3/04 |
Ch.9 Plant Assets, Natural Resources, and Intangible Assets |
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第3週 |
3/09,3/11 |
Ch.10 Liabilities |
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第4週 |
3/16,3/18 |
Ch.10 Liabilities |
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第5週 |
3/23,3/25 |
Ch.11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings (3/25 Quiz I: Ch.9, 10) |
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第6週 |
3/30,4/01 |
Ch.11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings (4/1 Exam I: Ch.9, 10) |
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第7週 |
4/06,4/08 |
Holiday :) |
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第8週 |
4/13,4/15 |
Ch.11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第9週 |
4/20,4/22 |
Ch.11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第10週 |
4/27,4/29 |
Ch.11 and Partnership |
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第11週 |
5/04,5/06 |
Partnership |
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第12週 |
5/11,5/13 |
5/11 Quiz II: Partnership, Ch.11
5/13 Exam II: Partnership, Ch.11 |
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第13週 |
5/18,5/20 |
Ch.12 Investments |
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第14週 |
5/25,5/27 |
Ch.12 Investments |
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第15週 |
6/01,6/03 |
Ch.13 Statement of Cash Flows |
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第16週 |
6/08,6/10 |
Ch.13 Statement of Cash Flows |
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第17週 |
6/15,6/17 |
Ch.14 Financial Statement Analysis (6/17 Quiz III: Ch. 12, 13, 14) |
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第18週 |
6/22,6/24 |
Final Exam (all chapters) |
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