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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 |
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 |
星期一7,8,9(14:20~17:20)星期三8,9,10(15:30~18:20) |
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上課地點 |
管二202普103 |
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備註 |
本課程以英語授課。週三為實習課。
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/1042Acc1004_06 |
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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 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. |
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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 |
None |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
Textbook Principles of Financial Accounting, IFRS Edition. (2015)
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-13 978-981-4653-84-8
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第八版, 2013年7月, 証業出版
杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第六版，2014年，東華書局。
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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 |
20% |
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3. |
Final Exam |
20% |
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4. |
Group Project |
15% |
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5. |
Tutorial Session |
10% |
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6. |
Quizzes |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/22,2/24 |
Ch 8 (Continuous)/Ch9 Investments: Property, Plant, and Equipment and Intangible Assets |
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第2週 |
2/29,3/02 |
Holiday, No Class! |
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第3週 |
3/07,3/09 |
Ch9 Investments: Property, Plant, and Equipment and Intangible Assets |
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第4週 |
3/14,3/16 |
Chapter 10 Financing: Long-Term Liabilities |
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第5週 |
3/21,3/23 |
Chapter 10 Financing: Long-Term Liabilities |
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第6週 |
3/28,3/30 |
Mid-Term I (Ch. 9 and 10) |
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第7週 |
4/04,4/06 |
Spring break, No Class |
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第8週 |
4/11,4/13 |
Chapter 11:Financing: Equity |
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第9週 |
4/18,4/20 |
Chapter 11:Financing: Equity |
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第10週 |
4/25,4/27 |
Chapter 12 Investments: Debt and Equity Securities |
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第11週 |
5/02,5/04 |
Chapter 12 Investments: Debt and Equity Securities |
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第12週 |
5/09,5/11 |
Mid-Term II (Ch. 11, 12) |
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第13週 |
5/16,5/18 |
Tutorial 12: Mid-Term II correcting |
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第14週 |
5/23,5/25 |
Chapter 13 Statement of Cash Flows/ Chapter 14 Analyzing Financial Statements |
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第15週 |
5/30,6/01 |
Chapter 14 Analyzing Financial Statements |
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第16週 |
6/06,6/08 |
Presentation |
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第17週 |
6/13,6/15 |
Presentation |
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第18週 |
6/20 |
Final Exam |
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