課程資訊
課程名稱
會計學甲一下
Accounting (a)(Ⅰ)(2) 
開課學期
103-2 
授課對象
會計學系  
授課教師
滝西敦子 
課號
Acc1004 
課程識別碼
702E10112 
班次
07 
學分
全/半年
全年 
必/選修
選修 
上課時間
星期一6,7,8(13:20~16:20)星期三@,5(~13:10) 
上課地點
管一B01管二206 
備註
本課程以英語授課。每週三(第@、5節)為實習課。實習課教室:管二206。
總人數上限:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1032Acc1004_07 
課程簡介影片
 
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課程概述

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. 

課程目標
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. 
課程要求
Course Pre-requirement:
3 credits of accounting course (The students who passed the accounting course in the first semester will meet this requirement.) 
預期每週課後學習時數
 
Office Hours
每週四 14:30~16:00 備註: Please make an appointment in advance. 
指定閱讀
 
參考書目
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Final examination 
40% 
 
2. 
Midterm examination 
30% 
 
3. 
Quizzes 
20% 
 
4. 
Class assignments 
10% 
 
 
課程進度
週次
日期
單元主題
Week 1
  No class (National holiday) 
Week 2
3/02,3/04  Course Introduction,
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets 
Week 3
3/09,3/11  Chapter 9: Plant Assets, Natural Resources, and Intangible Assets 
Week 4
3/16,3/18  Chapter 9: Plant Assets, Natural Resources, and Intangible Assets,
Chapter 10: Liabilities, 
Week 5
3/23,3/25  Chapter 10: Liabilities,
Quiz 1 (of Chapter 9) 
Week 6
3/30,4/01  Chapter 10: Liabilities 
Week 7
4/06,4/08  National holiday (No class) 
Week 8
4/13,4/15  Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings 
Week 9
4/20,4/22  Midterm examination (of Chapter 9 and 10) 
Week 10
4/27,4/29  Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings 
Week 11
5/04,5/06  Chapter 12: Investment 
Week 12
5/11,5/13  Chapter 12: Investment,
Quiz 2 (of Chapter 11) 
Week 13
5/18,5/20  Chapter 13: Statement of Cash Flows 
Week 14
5/25,5/27  Chapter 13: Statement of Cash Flows, Chapter 14: Financial Statement Analysis 
Week 15
6/01,6/03  Chapter 14: Financial Statement Analysis,
Quiz 3 (of Chapter 12 and 13) 
Week 16
6/08,6/10  Case Study (at computer classroom A:304) 
Week 17
6/15,6/17  Case Study (at computer classroom A:304) 
Week 18
6/22  Final examination (Chapter 9, 10, 11, 12, 13, 14 and the Case Study)