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課程名稱 |
會計學甲一上
Accounting (a)(Ⅰ)(1) |
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開課學期 |
104-1 |
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授課對象 |
企業管理組 |
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授課教師 |
西敦子 |
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課號 |
Acc1003 |
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課程識別碼 |
702E10111 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期二5,6(12:20~14:10)星期五7,8,9(14:20~17:20) |
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上課地點 |
管二101管二205 |
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備註 |
本課程以英語授課。實習時間:二56。上課地點:管二101
限本系所學生(含輔系、雙修生)
總人數上限：60人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1041Acc1003_01 |
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課程簡介影片 |
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核心能力關聯 |
本課程尚未建立核心能力關連 |
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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 |
Course Description:
This course is an introduction to accounting designed for creating awareness on the importance of accounting in society. The course intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements. Furthermore, the course provides a comparison of the U.S. Generally Accepted Accounting Principles (GAAP), the Japanese GAAP, and the International Financial Reporting Standards (IFRS) to acquire a basic knowledge of the cross-sectional differences among them. |
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課程目標 |
Course Objectives:
This course intends to provide students an understanding of the following:
(1) accounting principles, basic concepts, and components of financial statements;
(2) how to prepare financial statements; and
(3) the differences between IFRS, Japanese GAAP, and U.S. GAAP.
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課程要求 |
Course Requirements and Announcements:
The dates of the examinations and quizzes will not be changed for students’ reasons.
To qualify to take the final examination, at least 70% attendance is needed.
No make-up assignments, quizzes, and examinations will be provided in this course. |
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預期每週課後學習時數 |
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Office Hours |
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參考書目 |
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指定閱讀 |
Jerry J. Weygrandt, Paul D. Kimmel, & Donald E. Kieso (2015), Financial Accounting, IFRS edition, 3rd, John Wiley & Sons, Inc. ISBN-13 978-1-118-97808-5 |
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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 and class assignments |
30% |
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2. |
Midterm examination |
30% |
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3. |
Final examination |
40% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/18 |
Course introduction,
Chapter 1: Accounting in action |
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第2週 |
9/22,9/25 |
Chapter 1: Accounting in action |
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第3週 |
9/29,10/02 |
Chapter 2: The recording process |
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第4週 |
10/06,10/09 |
No Friday class on 10/9 (National holiday). There will be a Tuesday recitation on 10/6. |
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第5週 |
10/16 |
Chapter 2: The recording process
(There will be no Tuesday recitation on 10/13.) |
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第6週 |
10/20,10/23 |
Chapter 3: Adjusting the accounts
Quiz 1 (of Chapter 1 and 2) |
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第7週 |
10/27,10/30 |
Chapter 3: Adjusting the accounts
Chapter 4: Completing the accounting cycle
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第8週 |
11/03,11/06 |
Chapter 4: Completing the accounting cycle |
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第9週 |
11/10,11/13 |
Midterm examination (of Chapter 1, 2, 3, and 4) |
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第10週 |
11/17,11/20 |
Chapter 5: Accounting for merchandising operations |
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第11週 |
11/24,11/27 |
Chapter 5: Accounting for merchandising operations
Chapter 6: Inventories |
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第12週 |
12/01,12/04 |
Chapter 6: Inventories |
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第13週 |
12/08,12/11 |
Chapter 7: Fraud, internal control, and cash |
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第14週 |
12/15,12/18 |
Chapter 7: Fraud, internal control, and cash
Quiz 2 (Chapter 5 and 6) |
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第15週 |
12/22,12/25 |
Chapter 8: Accounting for receivables |
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第16週 |
12/29,1/01 |
No Friday class on 1/1 (National holiday).There will be a Tuesday recitation on 12/29. |
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第17週 |
1/05,1/08 |
Chapter 8: Accounting for receivables |
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第18週 |
1/12,1/15 |
Final examination (of Chapter 1, 2, 3, 4, 5, 6, 7, and 8) |
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