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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 |
99-1 |
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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 |
03 |
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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 |
星期三6,7,8(13:20~16:20) |
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上課地點 |
管一B01 |
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備註 |
本課程以英語授課。本課程以英語授課。開學後若已達原訂人數上限，以不受理本系生(含雙修)加簽為原則。
限本系所學生(含輔系、雙修生)
總人數上限：40人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/991intermediateacc03 |
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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 |
991 Recitation sessions: Wednesdays, 5:30 pm- 7 pm
(991 實習課時間: 星期三下午 5:30 - 7:00)
Mid-term Examination (Wednesday, Nov. 24, 2010, from 5:30 pm to 8:30 pm)
Final Examination (Wednesday, Jan. 12, 2011, from 5:30 pm to 8:30 pm) |
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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:
Intermediate Accounting (IFRS edition) by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2010/2011.
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參考書目 |
Textbook:
Intermediate Accounting (IFRS edition) by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2009.
Recommended Materials:
1. WILEY IFRS 2010: Interpretation and Application of International Financial Reporting Standards, by Barry J. Epstein, Eva K. Jermakowicz, John Wiley & Sons Inc., 2010.
2. 林蕙真 中級會計學新論 第六版 2010/2011 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*10%) |
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 |
9/15 |
Introduction to Financial Reporting
U.S. GAAP and IFRSs
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第2週 |
9/22 |
Moon (Mid-Autumn) Festival |
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第3週 |
9/29 |
Conceptual Framework |
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第4週 |
10/6 |
Accounting and the time value of money |
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第5週 |
10/13 |
Cash and Receivable |
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第6週 |
10/20 |
Cash and receivable |
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第7週 |
10/27 |
Cash and receivable |
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第8週 |
11/3 |
Valuation of inventory:a cost-base approach |
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第9週 |
11/10 |
inventory:additional valuation issues |
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第12週 |
12/1 |
Acquisition and dispostition of property,plant and equipment |
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第13週 |
12/8 |
Acquisition and dispostition of property,plant and equipment |
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第15週 |
12/22 |
Depreciation, impairment and depletion |
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第16週 |
12/29 |
Depreciation, impairment and depletion |
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第17週 |
1/5 |
Goodwill |
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