課程名稱 |
會計學甲一下 Accounting (a)(Ⅰ)(2) |
開課學期 |
107-2 |
授課對象 |
經濟學系 |
授課教師 |
吳淑鈴 |
課號 |
Acc1004 |
課程識別碼 |
702 10112 |
班次 |
05 |
學分 |
3.0 |
全/半年 |
全年 |
必/選修 |
必帶 |
上課時間 |
星期三2,3,4(9:10~12:10)星期五8,9,10(15:30~18:20) |
上課地點 |
管二104普103 |
備註 |
106學年度起改為選修課程,大一生必帶入,但加退選時得自行選擇是否修習此課程。與吳琮璠合授 限學士班一年級 且 限本系所學生(含輔系、雙修生) 總人數上限:130人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1072Acc1004_05 |
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 |
課程大綱
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課程概述 |
This course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the four basic financial statements: the balance sheet, statement of comprehensive income, statement of changes in equity, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
課程目標 |
The course begins with an introduction to accounting terminology, accounting procedures, and the primary financial statements. The remaining class sessions are devoted to an in-depth discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations), followed by a detailed introduction to the analysis of financial statements. |
課程要求 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
參考書目 |
參考書目:
1. 李宗黎, 林蕙真, 會計學新論, 第十版, 2017年 8月, 証業出版
2. 杜榮瑞、薛富井、蔡彥卿、林修葳,會計學,第七版,2017年,東華書局。
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指定閱讀 |
吳琮璠 新會計學:實務應用與法律觀點 2017 再版
Textbook: Principles of Financial Accounting, IFRS Edition, Second Edition (2017)
Author: Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu.
Publisher: South-Western, Cengage Learning.
ISBN-13: 978-981-4780-67-4
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評量方式 (僅供參考) |
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