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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 |
105-1 |
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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 |
星期二7,8,9(14:20~17:20)星期四5,6(12:20~14:10) |
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上課地點 |
管二201管二201 |
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備註 |
本課程以英語授課。實習時間:56 上課地點:管二201
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/1051Acc1003_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 |
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 |
The objective of this course is to provide prospective users of financial statements with a thorough understanding of the accounting fundamentals as effective decision-makers. After completing this course, students are expected to:
(1) Understand the basics of financial accounting and related financial reporting systems;
(2) Understand how economic activities of a firm are recorded and summarized, and how these activities affect the firm’s financial position, operating performance, and cash flows;
(3) Gain insights into the applications of financial statement analysis techniques to assess firm performance and competitiveness;
(4) Obtain some perspectives from the real world;
(5) Understand the differences between IFRS, Japanese GAAP, and U.S. GAAP. |
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課程要求 |
Announcements:
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 |
每週四 14:30~16:30 備註： Please make an appointment via email in advance. |
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參考書目 |
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指定閱讀 |
Weygandt, J.J., P.D. Kimmel, and D.E. Kieso, Financial Accounting, IFRS Edition, 3e, 2015, John Wiley & Sons. |
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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. |
Final exam |
30% |
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2. |
Midterm exam I |
20% |
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3. |
Midterm exam II |
25% |
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4. |
Class participation and TA sessions |
15% |
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5. |
Quizzes |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
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Course introduction
Chapter 1: Accounting in action |
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第2週 |
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Chapter 1: Accounting in action |
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第3週 |
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Chapter 2: The recording process |
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第4週 |
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Chapter 2: The recording process,
Chapter 3: Adjusting the accounts |
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第5週 |
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Chapter 3: Adjusting the accounts |
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第6週 |
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Chapter 4: Completing the accounting cycle |
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第7週 |
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Chapter 4: Completing the accounting cycle |
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第8週 |
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Midterm examination I |
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第9週 |
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Chapter 5: Accounting for merchandising operations |
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第10週 |
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Chapter 5: Accounting for merchandising operations |
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第11週 |
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Chapter 6: Inventories |
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第12週 |
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Chapter 6: Inventories,
Chapter 7: Fraud, internal control, and cash |
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第13週 |
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Midterm examination II |
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第14週 |
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Chapter 7: Fraud, internal control, and cash |
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第15週 |
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Chapter 8: Accounting for receivables |
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第17週 |
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Chapter 8: Accounting for receivables |
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第18週 |
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Final examination |
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