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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 |
100-1 |
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授課對象 |
財務金融學系 |
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授課教師 |
吳淑鈴 |
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課號 |
Acc1003 |
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課程識別碼 |
702E10111 |
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班次 |
06 |
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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 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
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上課地點 |
綜101普203 |
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備註 |
本課程以英語授課。週一為實習課。
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1001acc1003_06 |
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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 business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
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課程目標 |
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. |
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課程要求 |
1. Because 9/12 and 10/10 are holidays, classes will meet on 9/14 and 10/12- the practice sessions. |
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預期每週課後學習時數 |
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Office Hours |
每週一 17:20~18:20 |
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第七版, 2011年1月, 証業出版 |
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指定閱讀 |
Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2011) Financial Accounting, IFRS Edition. Wiley. ISBN-13. 978-0470-55200-1 |
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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. |
Mid-Term I |
20% |
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2. |
Mid-Term II |
25% |
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3. |
Final Exam |
25% |
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4. |
Quiz and Practice |
30% |
Extra consideration will be given to students having good performance in class participation. |
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週次 |
日期 |
單元主題 |
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第1週 |
9/14 |
Course Introduction |
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第2週 |
9/19,9/21 |
Ch. 1 Accounting in Action |
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第3週 |
9/26,9/28 |
Ch. 2 The Recording Process |
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第4週 |
10/03,10/05 |
Ch. 3 Adjusting the Accounts |
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第5週 |
10/10,10/12 |
Ch. 3 Adjusting the Accounts |
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第6週 |
10/17,10/19 |
Ch. 4 Completing the Accounting Cycle |
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第7週 |
10/24,10/26 |
Mid-Term I |
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第8週 |
10/31,11/02 |
Ch. 5 Accounting for Merchandising Operations |
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第9週 |
11/07,11/09 |
Appendix E Subsidiary Ledgers and Special Journals |
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第10週 |
11/14,11/16 |
Ch. 7 Fraud, Internal Control, and Cash |
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第11週 |
11/21,11/23 |
Ch. 8 Accounting for Receivables |
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第12週 |
11/28,11/30 |
Ch. 8 Accounting for Receivables |
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第13週 |
12/05,12/07 |
Mid-Term II |
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第14週 |
12/12,12/14 |
Ch. 6 Inventories |
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第15週 |
12/19,12/21 |
Ch. 6 Inventories |
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第16週 |
12/26,12/28 |
Ch. 9. Plant Assets, Natural Resources and Intangible Assets |
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第17週 |
1/02,1/04 |
Ch. 9. Plant Assets, Natural Resources and Intangible Assets |
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第18週 |
1/11 |
Final Exam |
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第18週 |
1/11 |
Final Exam |
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