課程資訊
課程名稱
會計學原理下
ACCOUNTING PRINCIPLES(2) 
開課學期
96-2 
授課對象
會計學系  
授課教師
王泰昌 
課號
Acc1002 
課程識別碼
702 10402 
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) 
上課地點
管二104 
備註
實習課務必出席:(星期五)678節/新505本課程中文授課,使用英文教科書?
限本系所學生(含輔系、雙修生)
總人數上限:100人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/962ac 
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
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), followed by an
introduction to cost and
managerial accounting.  
預期每週課後學習時數
 
Office Hours
每週三 13:00~14:00 
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. 
期中考 
50% 
 
2. 
期末考 
25% 
 
3. 
實習 
20% 
 
4. 
課堂參與 
5% 
 
 
課程進度
週次
日期
單元主題
第1週
2/20,2/22  Fixed Assets I 
第2週
2/27,2/29  Fixed Assets II 
第3週
3/05,3/07  Current Liabilities 
第4週
3/12,3/14  Partnerships 
第5週
3/19,3/21  Midterm: I 
第6週
3/26,3/28  Paid-in Capital: I 
第7週
4/02,4/04  Paid-in Capital: II 
第8週
4/09,4/11  Retained Earnings: I 
第9週
4/16,4/18  Retained Earnings: II 
第10週
4/23,4/25  Income Statement 
第11週
4/30,5/02  Bonds Payable: I 
第12週
5/07,5/09  Bonds Payable: II 
第13週
5/14,5/16  Midterm: II 
第14週
5/21,5/23  Long-Term Investment: I 
第15週
5/28,5/30  Long-Term Investment: II 
第16週
6/4,6/6  Cash Flow Statement: I 
第17週
6/11,6/13  Cash Flow Statements: II