課程資訊
課程名稱
會計學原理上
ACCOUNTING PRINCIPLES(1) 
開課學期
99-1 
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
管二301普203 
備註
本課程中文授課,使用英文教科書。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:120人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/991acc 
課程簡介影片
 
核心能力關聯
核心能力與課程規劃關聯圖
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 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
Financial Accounting, IFRS Edition, Wiley
Jerry J. Weygandt, University of Wisconsin, Madison
Paul D. Kimmel, University of Wisconsin-Milwaukee
Donald E. Kieso, Northern Illinois University 
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
  Accounting in Action 
第2週
  Accounting in Action 
第3週
  The Recording Process 
第4週
  The Recording Process 
第5週
  Addjusting the Accounts 
第6週
  Addjusting the Accounts 
第7週
  Completing the Accounting Cycle 
第8週
  Midterm I 
第9週
  Accounting for Merchandising Operations  
第10週
  Accounting for Merchandising Operations  
第11週
  Subsidiary Ledgers and Special Journals 
第12週
  Fraud, Internal Control, and Cash  
第13週
  Accounting for Receivables  
第13週
  Accounting for Receivables  
第14週
  Accounting for Receivables  
第15週
  Inventories 
第16週
  Inventories