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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 |
101-1 |
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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 |
星期一2,3,4(9:10~12:10) |
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上課地點 |
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。實習課教室為共同105。
限外系（所）學生
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1011Acc1003_07 |
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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 |
Introductory Accounting |
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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 |
每週二 15:00~17:00 備註： Office (Room 908), Collage of Management Building 2.
Besides the office hour, you can make an appointment by email. |
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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. (2013), Financial accounting, IFRS edition, 2e, John Wiley & Sons, Inc. 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. |
Class Participation |
10% |
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2. |
Quizzes |
20% |
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3. |
Midterm Examination |
30% |
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4. |
Final Examination |
40% |
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週次 |
日期 |
單元主題 |
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第2週 |
09/19 |
Chapter 1: Accounting in Action,
(1) Introduction of Accounting Environment [Rec1.ppt] in Taiwan
(2) Review Chapter 1 [rec1_add.pptx] |
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第3週 |
09/26 |
Chapter 1: Accounting in Action |
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第4週 |
10/1 |
Chapter 2: The Recording Process |
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第5週 |
10/08 |
Chapter 3: Adjusting the Accounts |
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第6週 |
10/15 |
Chapter 3: Adjesting the Accounts |
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第7週 |
10/22 |
Chapter 4: Completing the Accounting Cycle |
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第8週 |
10/29 |
Chapter 4: Completing the Accounting Cycle |
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第9週 |
11/05 |
Chapter 5: Accounting for Merchandising Operations |
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第10週 |
11/12 |
Midterm Examination: Chapter 1 to Chapter 4 |
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第11週 |
11/19 |
Chapter 5: Accounting for Merchandising Operations |
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第12週 |
11/26 |
Chapter 6: Inventories |
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第13週 |
12/03 |
Chapter 6: Inventories |
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第14週 |
12/10 |
Chapter 7: Fraud, Internal Control, and Cash |
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第15週 |
12/17 |
Appendix G: Subsidiary Ledgers and Special Journals |
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第16週 |
12/22 |
Chapter 8: Accounting for Receivables |
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第17週 |
12/24 |
Chapter 8: Accounting for Receivables |
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第18週 |
1/7 |
Final Exam |
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第4-1週 |
10/03 |
Chapter 2: The Recording Process |
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第6-1週 |
10/17 |
Review Chapter 3 |
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第7-1週 |
10/24 |
Review Chapter 4 |
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第8-1週 |
10/31 |
(1) Review Appendix 4A & quiz 1.
(2) Review all the points from Chapter 1 to Chapter 4 |
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第9-1週 |
11/07 |
Review Chapter 5 |
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第11-1週 |
11/21 |
Review Chapter 5 |
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第12-1週 |
11/28 |
Review Quiz 2 and Preview Chapter 6 |
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第13-1週 |
12/05 |
Review Chapter 6 |
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第14-1週 |
12/12 |
Review Chapter 6 & 7 |
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第15-1週 |
12/19 |
Review Appendix G and Quiz 3 |
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第17-1週 |
12/26 |
Review Chapter 8 |
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第17-2週 |
2013/01/02 |
Review for final |
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