課程資訊
課程名稱
會計學原理上
ACCOUNTING PRINCIPLES(1) 
開課學期
97-1 
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
必修 
上課時間
星期三6,7,8(13:20~16:20)星期五6,7,8(13:20~16:20) 
上課地點
管二104新303 
備註
本課程中文授課,使用英文教科書。實習時間:五678。
限本系所學生(含輔系、雙修生)
總人數上限:110人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/971acc1 
課程簡介影片
 
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課程概述

This course is intended
primarily as the first of a
sequence of courses for
accounting majors. Through
the study of accounting you
will learn 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. Personal financial
planning, investments, loan,
house mortgage payments,
income payments, and many
other aspects of daily life
are based on accounting. 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.  

課程目標
To help students
understand the baisc
principles of accounting.  
課程要求
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).  
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
9/17,9/19  Introduction 
第2週
9/24,9/26  The Accounting Environment 
第3週
10/01,10/03  Recording Transactions 
第4週
10/08,10/10  Journals and Ledgers 
第5週
10/15,10/17  Accrual vs. Cash Basis 
第6週
10/22,10/24  The Adjusting Process 
第7週
10/29,10/31  Worksheet and the Closing Process 
第8週
11/05,11/07  Midterm I 
第9週
11/12,11/14  Merchandising Accounting: I 
第10週
11/19,11/21  Merchandising Accounting: II 
第11週
11/26,11/28  Accounting Information System 
第12週
12/03,12/05  Internal Control and Cash 
第13週
12/10,12/12  Midterm II 
第14週
12/17,12/19  Accounts Receivable 
第15週
12/24,12/26  Notes Receivable 
第16週
12/31,1/02  Inventory: I 
第17週
1/07,1/09  Inventory: II