課程資訊
課程名稱
會計學原理下
Accounting Principles (2) 
開課學期
105-2 
授課對象
會計學系  
授課教師
吳淑鈴 
課號
Acc1002 
課程識別碼
702 10402 
班次
01 
學分
3.0 
全/半年
全年 
必/選修
必帶 
上課時間
星期三7,8,9(14:20~17:20)星期五7,8,9(14:20~17:20) 
上課地點
管二104管二201 
備註
本課程中文授課,使用英文教科書。實習時間:五789。優先予會計系學生;有餘額始開放通識
限本系所學生(含輔系、雙修生) 且 限學號單號
總人數上限:75人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1052Acc1002_01 
課程簡介影片
 
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課程概述

This course is intended primarily as the fundamental of a sequence of courses for accounting and finance majors. This course equips a student to be not only a preparer of financial reporting but also an insightful user of accounting information. 補 

課程目標
By taking this course, students are expected to:
1. Have a solid grasp of accounting principles, techniques, and procedures, the assumptions and logic inherent in these principles and procedures, and how financial statements are assembled.
2. Understand how a company’s financial position and operating performance are measured and reported.
3. Understand the language of business and the role of accounting in business decision-making and security markets.
4. Understand the ways that enterprises transact, their methods of financing and investing, and how to read and analyze financial statements, among other things.
5. Obtain some perspectives from the real world.  
課程要求
待補 
預期每週課後學習時數
 
Office Hours
另約時間 
參考書目
1. Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh, and A.W. Hsu. 2014. Financial Accounting: IFRS Edition. South-Western, Cengage Learning.
2. 李宗黎, 林蕙真, 會計學新論, 第九版, 2016年, 証業出版
3. 杜榮瑞、薛富井、蔡彥卿、林修葳,會計學,第六版,2014年,東華書局。  
指定閱讀
Textbook Financial Accounting, IFRS Edition, 3e. (2015)
Author Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
Publisher John Wiley & Sons, Inc.
ISBN-13 978-1-118-97808-5  
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Mid-Term I 
25% 
 
2. 
Mid-Term II 
25% 
 
3. 
Final Exam 
20% 
 
4. 
Group Projects 
15% 
 
5. 
Quizzes 
15% 
 
 
課程進度
週次
日期
單元主題
第1週
2/22,2/24  Introduction; Ch9 Plant Asset, Natural Resource and Intangible Assets  
第2週
3/01,3/03  Ch9 Plant Asset, Natural Resource and Intangible Assets  
第3週
3/08,3/10  Chapter 10 Liabilities  
第4週
3/15,3/17  Chapter 10 Liabilities; Appendix I (Payroll accounting):Appendix H(Other significant liabilities)  
第5週
3/22,3/24  Exam I (Chs 9-10; Appendix I, H)  
第6週
3/29,3/31  Appendix F Accounting for partnerships  
第7週
4/05,4/07  Spring break, No Class  
第8週
4/12,4/14  Chapter 11 Corporations  
第9週
4/19,4/21  Chapter 11 Corporations  
第10週
4/26,4/28  Chapter 12 Investments/Guest Speech  
第11週
5/03,5/05  Chapter 12 Investments  
第12週
5/10,5/12  Exam II (Appendix F; Chs 11-12)  
第13週
5/17,5/19  Chapter 13 Statement of Cash Flows  
第14週
5/24,5/26  Chapter 13 Statement of Cash Flows  
第15週
5/31,6/02  Chapter 14 Financial Statement Analysis/Guest Speech  
第16週
6/07,6/09  Chapter 14 Financial Statement Analysis  
第17週
6/14,6/16  Project Presentation  
第18週
6/21  Final Exam