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課程名稱 |
中級會計學上
Intermediate Accounting (1) |
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開課學期 |
108-1 |
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授課對象 |
會計學系 |
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授課教師 |
王全三 |
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課號 |
Acc2018 |
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課程識別碼 |
702 20661 |
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班次 |
01 |
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學分 |
3.0 |
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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 |
星期五1,2,3(8:10~11:10) |
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上課地點 |
管二104 |
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備註 |
限本系所學生(含輔系、雙修生)
總人數上限：160人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1081Acc2018_01 |
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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 |
This is the first course in the three-semester intermediate accounting sequence and will be taught in Mandarin Chinese. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under IFRS. The emphasis is on understanding and applying 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.
加簽資訊請見：https://www.ptt.cc/bbs/NTUcourse/M.1566907471.A.76E.html
課程注意事項及syllabus：https://drive.google.com/file/d/1FJq3vmq4IFqcv6E3FGcEmI2K53o2xdc_/view?usp=sharing |
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課程目標 |
Upon completion of this course, students are expected to understand:
(1) 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.
Students are also expected to be familiar and confident with questions in CPA exams. |
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課程要求 |
You are required to:
(1) attend the recitation sessions taught by teaching assistants in Mandarin Chinese (some recitation sessions will be used by the lecturer);
(2) provide the lecturer with relevant teaching materials in PPT (see 4. below for details);
(3) provide the classmates with learning materials in the form of Q&A through web by PPT (see 5. below for details);
(4) meet with the lecturer to provide him with suggestions to improve this course, learning experience in this course, demands from this this course, and any other things related to this course;
(5) report a relevant case with other students;
(6) pass midterm and final exams, and some quizzes;
(7) provide services such as recording marks, borrowing microphone and pointer, etc.
(8) explain what will be your research questions, why it is important and how to answer it after you read a piece of news report relevant to this course.
(9) satisfy other new requirements that may change the above original requirements and will be specified during this course.
Please note that students need to pass an exam in the beginning of 108-2 for what they have learnt in 108-1.
Grading:
1. Midterm exam 11/8 (25%)
2. Final exam 1/10 (25%)
3. Several quizzes (35%)
Quiz 1:10/9 Quiz 2:10/23
Quiz 3:12/4 Quiz 4:12/25
You will have a pop quiz when we finished a chapter.
4. Provide the lecturer with relevant teaching materials in PPTs before the start of a chapter (10%)
為鼓勵同學預習，凡於新章開始前提供相關資訊，又被老師採用於介紹新章內容的同學，可獲得加分。
5. Provide learning materials to help other students in the form of Q&A in PPT (10%)
由同學自行選擇主題(即A)、自行說明，可選擇是否自行增添語音說明，再交由助教審查及評分。
若助教認為品質優良，則置於NTU COOL並為該同學加分。
若助教認為品質不優良，則不加評論，逕行退還該同學，亦不予加分。
希望能讓優秀的同學，以同學的話及表現形式，去幫助落後的同學。
6. Meet the lecturer and provide the lecturer with suggestions and comments (10%)
7. Report a case relevant to this course together with teammates (10%)
8. Submit an article in one A4 to explain your what, why and how regarding a piece of news report (10%) |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： Monday morning |
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指定閱讀 |
Recommended Materials:
1. 高等財務會計研究─理論與實證(第二版) 作者：金成隆/陳美惠著
年份：2015 年2 版
出版商：滄海
2. WILEY IFRS 2017: Interpretation and Application of International Financial
Reporting Standards, by Barry J. Epstein, Eva K. Jermakowicz, John Wiley &
Sons Inc., 2017. |
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參考書目 |
Textbook:
1. Intermediate Accounting IFRS Edition 3/e by Donald E. Kieso et al. John
Wiley & Sons Inc., 2018-03
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滄海圖書
訂書專線/(04)2708-8787 傳真/(04)2708-7799
E-mail / thbook@tsanghai.com.tw
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2. 劉啟群 張仲岳 蔡彥卿 薛富井, 中級會計學 上(四版),東華, 出版日期: 2018-08
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東華書局 | 新月圖書
吳飛龍 0937-950267
E-mail / flwu@tunghua.com.tw
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3. 林蕙真 中級會計學新論 第9版 2017 年
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業務專員:02-2162-1217 Ext.113 劉朝棟 0935-286372
LINE ID:ht0935286372
助理客服:02-21621217 Ext.122曾惠英
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
9/13 |
13日 中秋節(放假日) |
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第2週 |
9/20 |
Ch.1 Financial Reporting and Accounting Standards |
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第5週 |
10/11 |
11日 調整放假 |
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第10週 |
11/15 |
15日 本校校慶(停課一天) |
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