課程資訊
課程名稱
會計學原理下
Accounting Principles (2) 
開課學期
101-2 
授課對象
會計學系  
授課教師
廖珮真 
課號
Acc1002 
課程識別碼
702 10402 
班次
02 
學分
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
管二103新302 
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 限學號雙號
總人數上限:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1012acc 
課程簡介影片
 
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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.
 

課程目標
This course introduces the students how to use the information of financial statements in valuing a company. 
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.
 
預期每週課後學習時數
 
Office Hours
每週三 12:00~14:00 
指定閱讀
Weygandt, Kimmel, and Kieso, Financial Accounting, IFRS edition, 2011, John Wiley & Sons. 
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。
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Attendance and Participation 
5% 
 
2. 
3 Quizzes  
20% 
 
3. 
Exam I 
25% 
 
4. 
Exam II 
25% 
 
5. 
Final Exam  
25% 
 
 
課程進度
週次
日期
單元主題
Week 1
02/20  Chap. 9 
Week 2
02/27  Chap. 9 
Week 3
03/06  Chaps. 9 and 10 
Week 4
03/13  Chap. 10 
Week 5
03/20  Chap. 10 
Week 6
03/27  Chap. 11 
Week 7
04/03  Holiday 
Week 8
04/10  Chap. 11 
Week 9
04/17  Chap. 11 
Week 10
04/24  Chap. 11, Partnership 
Week 11
05/01  Partnership 
Week 12
05/08  Chap. 12 
Week 13
05/15  Chap. 12 
Week 14
05/22  Chap. 13 
Week 15
05/29  Chap. 13 
Week 16
06/05  Chap. 14 
Week 17
06/12  Holiday 
Week 18
06/19  Final Exam