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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 |
100-2 |
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授課對象 |
財務金融學系 |
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授課教師 |
吳淑鈴 |
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課號 |
Acc1004 |
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課程識別碼 |
702E10112 |
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班次 |
06 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
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上課地點 |
管二301普201 |
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備註 |
本課程以英語授課。週三為實習課。與戴玉光合開
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1002Accounting_FIN |
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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 |
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 three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
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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. |
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
每週一 17:20~18:20 |
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第七版, 2011年1月, 証業出版
杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第五版，2011年，東華書局。 |
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指定閱讀 |
Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2011) Financial Accounting, IFRS Edition. Wiley. 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. |
Mid-Term I |
25% |
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2. |
Mid-Term II |
25% |
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3. |
Final Exam |
25% |
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4. |
Tutorials/Quizzes |
25% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/20,2/22 |
Ch9 Part II-Natural Resource and Intangible Assets |
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第2週 |
3/3 |
Appendix C Time Value of Money |
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第3週 |
3/05,3/07 |
Chapter 10 Liabilities |
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第4週 |
3/12,3/14 |
Chapter 10 Liabilities |
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第5週 |
3/19,3/21 |
Appendix F Other Significant Liabilities |
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第6週 |
3/26,3/28 |
Mid-Term I |
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第7週 |
4/02,4/04 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
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第8週 |
4/09,4/11 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
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第9週 |
4/16,4/18 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
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第10週 |
4/23,4/25 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
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第11週 |
4/30,5/02 |
Partnerships |
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第12週 |
5/07,5/09 |
Mid-Term II |
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第13週 |
5/14,5/16 |
Chapter 12 Investments |
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第14週 |
5/21,5/23 |
Chapter 12 Investments |
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第15週 |
5/28,5/30 |
Chapter 13 Statement of Cash Flows |
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第16週 |
6/04,6/06 |
Chapter 13 Statement of Cash Flows |
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第17週 |
6/11,6/13 |
Chapter 14 Financial Statement Analysis |
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第18週 |
6/18 |
Final Exam |
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