課程資訊
課程名稱
 會計學甲一下
ACCOUNTING (A)(I)(2) 
開課學期
 96-2 
授課對象
 企業管理組  
授課教師
 許文馨 
課號
 Acc1004 
課程識別碼
 702 10112 
班次
 01 
學分
 3 
全/半年
 全年 
必/選修
 必帶 
上課時間
 星期三7,8,9(14:20~17:20)星期五6,7,8(13:20~16:20) 
上課地點
 共203管二101 
備註
 週三789實習，實習地點：共203。本課程中文授課,使用英文教科書。本?
限本系所學生(含輔系、雙修生)
總人數上限：70人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/962accounting 
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

The objectives of this course are to develop students’ critical evaluation of
financial accounting issues, and to place this within the practice context.
In this semester, I will introduce you to liability and equity section of the
balance sheet, along with the statement of cash flows and financial statement
analysis. The course builds on the knowledge of financial accounting concepts
and principles that students should have gained in the first semester of
ccounting course. 

課程目標
 The objectives of this course are to develop students’ critical evaluation of
financial accounting issues, and to place this within the practice context.
In this semester, I will introduce you to liability and equity section of the
balance sheet, along with the statement of cash flows and financial statement
analysis. The course builds on the knowledge of financial accounting concepts
and principles that students should have gained in the first semester of
accounting course. 
課程要求
 The assessment will be comprised of three components:
Tutorials and quiz – 25% [tutorial assignments 5%; two quizzes 20%]
Mid-term exam – 30%
Group Project – 15%
Final exam - 30%.
 
預期每週課後學習時數
  
Office Hours
 每週二 12:00~14:00 
參考書目
 The leading textbook will be Accounting 7th Edition, by
Horngren and Harrison, published by Pearson.
(ISBN 0-13-124700-x) 華泰代理
 
指定閱讀
  
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 tutorial assignments and discussion 
5% 
  
2. 
 期中考 
30% 
  
3. 
 期末考 
30% 
  
4. 
 project 
15% 
  
5. 
 two quizzes 
20% 
  
 
課程進度
週次
日期
單元主題
第1週
 2/27,3/02  Current liabilities 
第2週
 3/06,3/09  No class 
第3週
 3/13,3/16  Current liabilities/Partnership 
第4週
 3/20,3/23  Partnerships 
第5週
 3/27,3/30  Corporations: paid-in capital and the balance sheet 
第6週
 4/03,4/06  No class 
第7週
 4/10,4/13  Corporations: paid-in capital and the balance sheet/ Retained earnings, treasury stock and income statement 
第8週
 4/17,4/20  Retained earnings, treasury stock and income statement 
第9週
 4/24,4/27  Quiz 
第10週
 5/01,5/04  Mid-term 
第11週
 5/08,5/11  Long-term liabilities 
第12週
 5/15,5/18  Long-term liabilities/investments 
第13週
 5/22,5/25  Investments and international operations 
第14週
 5/29,6/01  The statement of cash flow 
第15週
 6/05,6/08  Financial statement analysis 
第16週
 6/12,6/15  Quiz 
第17週
 6/22  Final Exam