|
課程名稱 |
會計學甲一下
Accounting (a)(Ⅰ)(2) |
|
開課學期 |
102-2 |
|
授課對象 |
財務金融學系 |
|
授課教師 |
吳淑鈴 |
|
課號 |
Acc1004 |
|
課程識別碼 |
702E10112 |
|
班次 |
06 |
|
學分 |
3 |
|
全/半年 |
全年 |
|
必/選修 |
必修 |
|
上課時間 |
星期一6,7,8(13:20~16:20)星期三7,8,9(14:20~17:20) |
|
上課地點 |
管二301普203 |
|
備註 |
週三為實習課。限第一學期已修本班學生選課。
限本系所學生(含輔系、雙修生)
總人數上限：90人 |
|
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1022Acc1004_06 |
|
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 |
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. |
|
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., Liabilities, shareholder’s equity), followed by a detailed introduction to the analysis of financial statements. |
|
課程要求 |
待補 |
|
預期每週課後學習時數 |
|
|
Office Hours |
另約時間 |
|
指定閱讀 |
Textbook Financial Accounting, IFRS Edition, 2e. (2013)
Author Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
Publisher John Wiley & Sons, Inc.
ISBN-13 978-1118-28590-9
|
|
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，第五版，2011年，東華書局。
|
|
評量方式
(僅供參考) |
|
No. |
項目 |
百分比 |
說明 |
|
1. |
Mid-Term I |
25% |
|
2. |
Mid-Term II |
20% |
|
3. |
Final Exam |
20% |
|
4. |
Group Project |
15% |
|
5. |
Quizzes |
10% |
|
6. |
Tutorial session |
10% |
|
|
|
週次 |
日期 |
單元主題 |
|
第1週 |
2/17,2/19 |
Ch9 Natural Resource and Intangible Assets |
|
第2週 |
2/24,2/26 |
Ch9 Natural Resource and Intangible Assets |
|
第3週 |
3/03,3/05 |
Appendix C Time Value of Money
Chapter 10 Liabilities |
|
第4週 |
3/10,3/12 |
Chapter 10 Liabilities |
|
第5週 |
3/17,3/19 |
Mid-Term I |
|
第6週 |
3/24,3/26 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
|
第7週 |
3/31,4/02 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends and Retained Earnings |
|
第8週 |
4/07,4/09 |
Chapter 12 Investments |
|
第9週 |
4/14,4/16 |
Chapter 12 Investments |
|
第10週 |
4/21,4/23 |
Mid-Term II |
|
第11週 |
4/28,4/30 |
Chapter 13 Statement of Cash Flows |
|
第12週 |
5/05,5/07 |
Chapter 13 Statement of Cash Flows |
|
第13週 |
5/12,5/14 |
Chapter 14 Financial Statement Analysis |
|
第14週 |
5/19,5/21 |
Partnership |
|
第15週 |
5/26,5/28 |
Presentation |
|
第16週 |
6/02,6/04 |
Holiday, No Class |
|
第17週 |
6/09,6/11 |
Presentation |
|