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課程名稱 |
會計學甲一下
Accounting (a)(Ⅰ)(2) |
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開課學期 |
104-2 |
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授課對象 |
企業管理組 |
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授課教師 |
西敦子 |
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課號 |
Acc1004 |
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課程識別碼 |
702E10112 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期二5,6(12:20~14:10)星期五7,8,9(14:20~17:20) |
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上課地點 |
管二101管二205 |
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備註 |
本課程以英語授課。實習時間:二56地點:管二101教室。
限本系所學生(含輔系、雙修生)
總人數上限：60人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1042Acc1004_01 |
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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 |
Course Overview:
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 |
Course Objectives:
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 |
Prerequisites:
Three credits of accounting are prerequisites of this course.
The students who passed the accounting course in the first semester meet this requirement.
Course Requirements and Announcements:
The dates of the examinations and quizzes will not be changed for students’ reasons. (The date of the midterm exam: 4/15. The date of the final exam: 6/24)
To qualify to take the final examination, at least 70% attendance is needed.
No make-up assignments and examinations will be provided in this course.
All students in this course are required to give a group presentation. If you do not give a group presentation, you will receive a letter grade "X" (Not graded) as a semester grade automatically. |
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預期每週課後學習時數 |
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Office Hours |
每週四 14:30~16:00 備註： Please make an appointment via email. |
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參考書目 |
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指定閱讀 |
Textbook:
Jerry J. Weygrandt, Paul D. Kimmel, & Donald E. Kieso (2015), Financial Accounting, IFRS edition, 3rd, John Wiley & Sons, Inc. ISBN-13 978-1-118-97808-5 |
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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 |
40% |
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3. |
Group presentation and class assignments |
20% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/23,2/26 |
Course Introduction,
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets
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第2週 |
3/01,3/04 |
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets |
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第3週 |
3/08,3/11 |
Chapter 10: Liabilities |
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第4週 |
3/15,3/18 |
Chapter 10: Liabilities |
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第5週 |
3/22,3/25 |
Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第6週 |
3/29,4/01 |
National holiday on 4/1 (No Friday class) |
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第7週 |
4/05,4/08 |
Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第8週 |
4/12,4/15 |
Midterm examination |
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第9週 |
4/19,4/22 |
Chapter 14: Financial Statement Analysis,
Chapter 12: Investment |
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第10週 |
4/26,4/29 |
Chapter 12: Investment,
Chapter 13: Statement of Cash Flows |
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第11週 |
5/03,5/06 |
Chapter 13: Statement of Cash Flows |
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第12週 |
5/10,5/13 |
Group presentation and class discussion (Group 1-5) |
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第13週 |
5/17,5/20 |
No Friday class on 5/20 due to school affairs (Class assignments you will do at home will be provided.) |
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第14週 |
5/24,5/27 |
Group presentation and class discussion (Group 7, 8, 9, 10, 12) |
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第15週 |
5/31,6/03 |
Group presentation and class discussion (Group 6, 11, 13, 14, 15) |
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第16週 |
6/07,6/10 |
National holidays on 6/10 (No Friday class) |
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第17週 |
6/14,6/17 |
Group presentation and class discussion (Group 16-20) |
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第18週 |
6/21,6/24 |
Final examination (Chapter 12, 13 and 14 including appendices) |
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