課程大綱

課程資訊

課程名稱

會計學甲一下
Accounting (a)(Ⅰ)(2)

開課學期

99-2

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

學分

全/半年

全年

必/選修

必帶

上課時間

星期三7,8,9(14:20~17:20)星期五5,6,7(12:20~15:10)

上課地點

普501管二101

備註

本課程中文授課,使用英文教科書。實習時間:三789。
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/992acc_aud

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

為確保您我的權利,請尊重智慧財產權及不得非法影印

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 basic concepts of accounting concepts (double entry bookkeeping), how to record transactions and how to prepare income statement, retained earnings statement and balance sheet. I will then introduce the asset accounts of the balance sheet individually. The course builds on the knowledge of financial accounting concepts and principles that students should have gained in the first semester of accounting course.

課程目標

The course is focused on developing skills in preparing and analyzing companies' financial statements and data for decision making purposes. By the end of the academic year students are expected to be able to apply a set of accounting concepts to read annual financial report of a corporation and to assess its position.

課程要求

The assessment will be comprised of four components:
(1) Tutorials and quiz – 25%
[tutorial assignments 5%; two quizzes 15%; two tests: 5%]
(2) Mid-term exam – 30%
(3) Final exam - 30%.
(4) Group report/individual participations – 15%

Participation (Classroom etiquette)
You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are expected.
a. Class will begin in time. Please arrive in time. If you are late, please enter quietly and sit close to the door so as to minimize disruption to the class. Please turn off your cell phones during class.
b. Please do not eat during the class.
c. Please be respectful to all of your classmates and do not talk to your neighbours during class.
d. Do not hesitate to ask questions in class and participate in class discussion.
e. I fully expect every group of the class to be an active participant in class discussions. To encourage and reward class participation, active participation is mandatory and expected. You contributions, either by asking or answering questions or sharing opinions, will not only make the course more enjoyable, but will also help you actually understand the materials better. Your participation score will be based on my assessment of the quality and quantity of your group’s contribution.
f. Students are expected to study the chapter in advance.
g. Practice, practice and practice. The only way to learn accounting is to spend time completing problems and exercises.

預期每週課後學習時數

Office Hours

每週二 12:00~14:00 備註： Wednesday 13:00-14:30; and other times by appointment.

參考書目

1. 會計學 Accounting 杜榮瑞、薛富井、蔡彥卿、林修葳著東華書局。

指定閱讀

The leading textbook will be Principles of Financial Accounting 11th Edition, by Reeve/Warren/Duchac, published by Cengage Learning. (ISBN 0-324-66445-1) 高立代理

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	tutorial quiz and tests	20%	two quizzes 15%; two tests: 5%
2.	Group/individual participation	15%
3.	final exam	30%
4.	mid-term	30%
5.	tutorial assignments and discussion	5%

課程進度

週次	日期	單元主題
第1週	2/25	Fixed assets and intangible assets
第2週	3/4	Intangible assets/Current liabilities
第3週	3/11	Current liabilties
第4週	3/18	Corporation:organization, stock transactions and dividends
第5週	3/25	Corporation:organization/Investments
第6週	4/1	Investments and fair value accounting
第7週	4/8	Investments and fair value accounting
第8週	4/15	Quiz
第9週	4/22	Mid-term Exam
第10週	4/29	Long-term Liabilities
第11週	5/6	Presentations
第12週	5/13	Long-term Liabilities/Statement of cash
第13週	5/20	Statement of cash
第14週	5/27	statement of cash flows/Financial statement analysis
第15週	6/3	Financial statement analysis
第16週	6/10	Presentations
第17週	6/17	Quiz
第18週	6/24	Final Exam