課程資訊
課程名稱
 會計學甲一上
Accounting (a)(Ⅰ)(1) 
開課學期
 107-1 
授課對象
 經濟學系  
授課教師
 吳淑鈴 
課號
 Acc1003 
課程識別碼
 702 10111 
班次
 05 
學分
 3.0 
全/半年
 全年 
必/選修
 選修 
上課時間
 星期三2,3,4(9:10~12:10)星期五8,9,10(15:30~18:20) 
上課地點
 社科403普103 
備註
 106學年度起改為選修課程，大一生必帶入，但加退選時得自行選擇是否修習此課程。
限學士班一年級 且 限本系所學生(含輔系、雙修生)
總人數上限：130人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1071Acc1003_05_2018 
課程簡介影片
 
核心能力關聯
 本課程尚未建立核心能力關連
課程大綱
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課程概述

This course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the four basic financial statements: the balance sheet, statement of comprehensive income, statement of changes in equity, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information.  

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.

The course begins with an introduction to accounting terminology, accounting procedures, and the primary financial statements. The remaining class sessions are devoted to an in-depth discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements. 
課程要求
 It is critical to your success that you attend each class and take notes during the lectures (especially in an introductory course like this). You should come to class prepared, which means that you have READ the assigned chapters PRIOR to coming to class. This will also help your participation in the class once you have pre-viewed the materials. 
預期每週課後學習時數
  
Office Hours
 另約時間 
參考書目
 1. 李宗黎, 林蕙真, 會計學新論, 第十版, 2017年 8月, 証業出版
2. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第七版，2017年，東華書局。 
指定閱讀
 Textbook: Principles of Financial Accounting, IFRS Edition, Second Edition (2017)
Author: Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu.
Publisher: South-Western, Cengage Learning.
ISBN-13: 978-981-4780-67-4  
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Mid-Term I 
30% 
  
2. 
 Mid-Term II 
25% 
  
3. 
 Final Exam 
25% 
  
4. 
 Quizzes 
10% 
  
5. 
 Class assignments and participation 
10% 
  
 
課程進度
週次
日期
單元主題
第1週
 9/12,9/14  Class Introduction
Ch. 1 Accounting Information: Users and Uses 
第2週
 9/19,9/21  Ch 2. Financial Statements: An Overview 
第3週
 9/26,9/28  Ch 2. (continued)
Ch 3. The Accounting Cycle: The Mechanics of Accounting 
第4週
 10/03,10/05  Ch 3. (continued)
Ch 4. Completing the Accounting cycle 
第5週
 10/10,10/12  Holiday, no class! 
第6週
 10/17,10/19  Ch 4. (continued) 
第7週
 10/24,10/26  Mid-Term I (Ch. 1~Ch. 4) 
第8週
 10/31,11/02  Ch.5 Internal Controls and Cash 
第9週
 11/07,11/09  Ch 5. (continued) 
第10週
 11/14,11/16  Ch 6. Receivables 
第11週
 11/21,11/23  Ch 6. (continued) 
第12週
 11/28,11/30  Mid-Term II (Ch. 5~Ch.6) 
第13週
 12/05,12/07  Ch.7 Inventory and the Cost of Sales 
第14週
 12/12,12/14  Ch.7 Inventory and the Cost of Sales 
第15週
 12/19,12/21  Ch. 8 Completing the Operating Cycle 
第16週
 12/26,12/28  Ch. 8 Completing the Operating Cycle 
第17週
 1/02,1/04  Course catch up 
第18週
 1/9  Final Exam (Ch. 7 and Ch. 8)