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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 |
105-1 |
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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 |
Acc2018 |
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課程識別碼 |
702E20661 |
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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 |
星期二2,3,4(9:10~12:10) |
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上課地點 |
管一102 |
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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：40人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1051Acc2018_02 |
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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 English. 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 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. |
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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 |
Note that you are required to attend the recitation sessions taught by the TA in Chinese.
Quizzes (2*10%) 20%
Mid-term exam 30%
Final Exam (comprehensive) 40%
Recitation sessions and class participation 10%
Total 100%
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
Intermediate Accounting (IFRS edition, 2nd edition) by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014
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參考書目 |
Textbook:
Intermediate Accounting (IFRS edition, 2nd edition) by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014
Recommended Materials:
1. WILEY IFRS 2015: Interpretation and Application of International Financial
Reporting Standards, by Barry J. Epstein, Eva K. Jermakowicz, John Wiley &
Sons Inc., 2015.
2. 林蕙真 中級會計學新論 第8版 2014 年
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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 |
09/13 |
Introduction |
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第2週 |
09/20 |
Conceptual Framework |
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第3週 |
09/27 |
Accounting & Time Value of Money |
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第4週 |
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Time Value of Money / Cash & Receivables |
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第5週 |
10/11 |
Cash & Receivables |
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第6週 |
10/18 |
Cash & Receivables / Valuation of Inventory: |
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第7週 |
10/25 |
Valuation of Inventory: A Cost Basis Approach |
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第8週 |
11/1 |
Inventories: Additional Valuation Problems |
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第10週 |
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Mid-term Examination (Wednesday, from 5:30 to 8:30 pm) |
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第11週 |
11/22 |
Acquisition & disposition of Property, Plant & Equipment |
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第12週 |
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Acquisition & disposition of Property, Plant & Equipment |
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第13週 |
12/14 |
Depreciation, Depletion & Impairment |
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第14週 |
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Depreciation, Depletion & Impairment |
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第15週 |
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Intangible Assets |
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第16週 |
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Intangible Assets |
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第17週 |
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TBD |
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第18週 |
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Final Examination (Wednesday, January 13 from 5:30 to 8:30 pm) |
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