課程資訊
課程名稱
會計學甲一下
Accounting (a)(Ⅰ)(2) 
開課學期
102-2 
授課對象
會計學系  
授課教師
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) 
上課地點
管一104 
備註
本課程以英語授課。每週三(第@、5節)在管一104為實習課。
限外系(所)學生
總人數上限:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1022Acc1004_07 
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 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 (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
每週五 14:00~16:00 備註: Please make an appointment via email in advance. If you are not available during the office hour, we can decide our meeting time outside the office hour. 
參考書目
 
指定閱讀
Weygrandt, J. J., Kimmel, P. D.,& Kieso, D. E. (2012), Financial accounting, IFRS edition, 2nd, John Wiley & Sons, Inc. ISBN-13 978-1-118-28590-9 
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 participation 
10% 
 
 
課程進度
週次
日期
單元主題
第1週
2/17  Course Introduction,
Chapter 9: Plant Assets, Natural Resources, and Intangible Assets 
第2週
2/24  Chapter 9: Plant Assets, Natural Resources, and Intangible Assets 
第3週
3/03  Chapter 9: Plant Assets, Natural Resources, and Intangible Assets 
第4週
3/10  Chapter 10: Liabilities, Quiz 1 (of Chapter 9) 
第5週
3/17  Chapter 10: Liabilities 
第6週
3/24  Chapter 10: Liabilities, Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings 
第7週
3/31  Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings 
第8週
4/07  Midterm examination (of Chapter 9 and 10) 
第9週
4/14  Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings 
第10週
4/21  Chapter 12: Investments 
第11週
4/28  Chapter 12: Investments, Quiz 2 (of Chapter 11) 
第12週
5/05  Chapter 13: Statement of Cash Flows 
第13週
5/12  Chapter 13: Statement of Cash Flows 
第14週
5/19  Chapter 14: Financial Statement Analysis, Quiz 3 (of Chapter 12 and 13) 
第15週
5/26  Case Study (at Computer classroom B) 
第16週
6/02  National holiday: No class 
第17週
6/09  Case Study (at Computer classroom B) 
第18週
6/16  Final examination