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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 |
103-1 |
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授課對象 |
會計學系 |
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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 |
07 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
選修 |
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上課時間 |
星期一6,7,8(13:20~16:20)星期三@,5(~13:10) |
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上課地點 |
管一B01管二206 |
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備註 |
本課程以英語授課。每週三(第@、5節)為實習課。實習課教室：管二206。
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1031Acc1003_07_acc |
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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 |
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 |
Midterm and final examinations |
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預期每週課後學習時數 |
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Office Hours |
每週三 10:30~12:00 備註： Please make an appointment in advance via email. We can also set our
meeting
time outside the office hour. |
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參考書目 |
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指定閱讀 |
Weygrandt, J. J., Kimmel, P. D.,& Kieso, D. E. (2012), Financial accounting, IFRS edition, 2nd, John Wiley & Sons, Inc. ISBN-13 978-1-118-28590-9 |
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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 examination |
40% |
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2. |
Midterm examination |
30% |
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3. |
Quizzes and class assignments |
30% |
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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 |
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第5週 |
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Chapter 3: Adjusting the accounts, Quiz 1 (of Chapter 1 and 2) |
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第6週 |
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Chapter 3: Adjusting the accounts |
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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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Chapter 4: Completing the accounting cycle |
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第9週 |
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Midterm examination (of Chapter 1, 2, 3, and 4) |
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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 5: Accounting for merchandising operations |
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第12週 |
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Chapter 6: Inventories |
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第13週 |
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Chapter 6: Inventories, Quiz 2 (of Chapter 5) |
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第14週 |
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Chapter 6: Inventories, Chapter 7: Fraud, internal control, and cash |
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第15週 |
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Chapter 7: Fraud, internal control, and cash, Chapter 8: Accounting for receivables |
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第16週 |
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Chapter 8: Accounting for receivables, Quiz 3 (of Chapter 6 and 7) |
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第17週 |
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Appendix G: Subsidiary Ledgers and Special Journals |
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第18週 |
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Final examination (of Chapter 1, 2, 3, 4, 5, 6, 7, and 8) |
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