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課程名稱 |
中級會計學一
INTERMEDIATE ACCOUNTING(Ⅰ) |
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開課學期 |
97-1 |
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授課對象 |
會計學系 |
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授課教師 |
李艷榕 |
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課號 |
Acc2001 |
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課程識別碼 |
702E20610 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期三2,3,4(9:10~12:10) |
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上課地點 |
管一104 |
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備註 |
本課程以英語授課。
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/971intermediate_acc |
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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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課程概述 |
This is the first course in the three-semester intermediate accounting sequence and will be taught in English. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under the U.S. GAAP and IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business.Taiwan GAAP materials will also be discussed (in Chinese) throughout the semester . |
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課程目標 |
Upon completion of this course, students are expected to understand:
(1) basic concepts and theories of contemporary external financial accounting and reporting,
(2) procedures used to measure, record, and report financial data for corporate business organizations,
(3) the effects of corporate business activities on financial statements, and
(4) the content of these statements.
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課程要求 |
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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 |
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參考書目 |
Textbook:
Intermediate Accounting (12th edition – 2007 FASB update.) by Donald E.
Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2008.
Recommended Materials:
1. Statement of Financial Accounting Standards: International, U.S., & Taiwan
2. 林蕙真 中級會計學新論 第五版 2008年
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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. |
Quizzes (2) |
20% |
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2. |
Mid-term exam |
30% |
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3. |
Final exam (comprehensive) |
40% |
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4. |
Recitation sessions and class participation |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/17 |
IntroductionFinancial Accounting and Accounting Standard |
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第2週 |
9/24 |
Conceptual Framework Underlying Financial Accounting |
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第3週 |
10/01 |
Accounting & Time Value of Money |
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第4週 |
10/08 |
Cash |
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第5週 |
10/15 |
Cash & Receivables (continued) |
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第6週 |
10/22 |
Cash & Receivables (continued) |
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第7週 |
10/29 |
Valuation of Inventory: A Cost Basis Approach |
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第8週 |
11/05 |
Inventories: Additional Valuation Problems |
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第9週 |
11/12 |
Inventories: Additional Valuation Problems (continued) |
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第10週 |
11/19 |
Mid-term Examination |
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第11週 |
11/26 |
Acquisition & disposition of Property, Plant & Equipment |
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第12週 |
12/03 |
Acquisition & disposition of Property, Plant & Equipment (continued) |
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第13週 |
12/10 |
Depreciation, Depletion & Impairment |
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第14週 |
12/17 |
Depreciation, Depletion & Impairment (continued) |
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第15週 |
12/24 |
Intangible Assets |
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第16週 |
12/31 |
Intangible Assets (continued) |
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第17週 |
1/07 |
Current Liabilities |
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第18週 |
1/14 |
Final Examination |
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