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 |
3 |
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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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 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 |
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Office Hours |
每週四 14:30~16:00 備註: Please make an appointment in advance. |
參考書目 |
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指定閱讀 |
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評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
Final examination |
40% |
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2. |
Midterm examination |
30% |
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3. |
Quizzes |
20% |
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4. |
Class assignments |
10% |
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