課程資訊
課程名稱
會計學原理上
ACCOUNTING PRINCIPLES(1) 
開課學期
93-1 
授課對象
會計學系  
授課教師
王泰昌 
課號
Acc1001 
課程識別碼
702 10401 
班次
01 
學分
全/半年
全年 
必/選修
必帶 
上課時間
星期三6,7,8(13:20~16:20) 
上課地點
管二104 
備註
週一678實習在共203
限本系所學生(含輔系、雙修生) 且 限學號單號 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/931acc1 
課程簡介影片
 
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課程概述

This course is intended primarily for non-accounting
majors. Accounting is known as the language of business,
or the language of financial decisions. The better you
comprehend the language, the better you can manage the
financial aspects of living. Some recent survey indicates
that business managers believe it is more important for
college students to learn accounting than any other
business subject. Other survey shows that persons trained
in accounting and finance make it to the top of their
organizations in greater numbers than persons trained in
any other fields.
Specifically, you will learn how economic activity and
wealth is measured and reported. You will be working with
accounting and budgeting information in your future
careers. You will learn the ways that enterprises transact
business, their methods of financing, and how to read and
analyze financial statements, among other things. You will
also learn principles and procedures of accounting and how
financial statements are assembled. Lastly, you will find
that the nature of the subject is such that your
analytical and decision-making skills will be sharpened
and your judgment enhanced. 

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 analysis of the accounting for
important components of financial statements (e.g.,
inventories, long-term obligations), followed by a
detailed introduction to cost and managerial accounting. 
課程要求
 
預期每週課後學習時數
 
Office Hours
另約時間 
參考書目
 
指定閱讀
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
2 Mid-term Exams 
50% 
 
2. 
Lab sessions 
20% 
 
3. 
Participation 
5% 
 
4. 
Final Exam 
25% 
 
 
課程進度
週次
日期
單元主題
第1週
9/15  Introduction
 
第2週
9/22  The Accounting Environment
 
第3週
9/29  Recording Transactions
 
第4週
10/06  Journals and Ledgers
 
第5週
10/13  Accrual vs. Cash Basis
 
第6週
10/20  The Adjusting Process
 
第7週
10/27  Worksheet and the Closing Process
 
第8週
11/03  The First Mid-term Exam
 
第9週
11/10  Merchandising Accounting: I
 
第10週
11/17  Merchandising Accounting: II
 
第11週
11/24  Accounting Information System
 
第12週
12/01  Internal Control and Cash
 
第13週
12/08  The Second Mid-term Exam
 
第14週
12/15  Accounts Receivable
 
第15週
12/22  Notes Receivable
 
第16週
12/29  Inventory: I
 
第17週
1/05  Inventory: II
 
第18週
1/12  The Final Exam