課程資訊
課程名稱
中級會計學一
INTERMEDIATE ACCOUNTING(Ⅰ) 
開課學期
97-1 
授課對象
會計學系  
授課教師
李艷榕 
課號
Acc2001 
課程識別碼
702E20610 
班次
01 
學分
全/半年
半年 
必/選修
必修 
上課時間
星期三2,3,4(9:10~12:10) 
上課地點
管一104 
備註
本課程以英語授課。
限本系所學生(含輔系、雙修生)
總人數上限:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/971intermediate_acc 
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課程概述

This is the first course in the three-semester intermediate accounting sequence and will be taught in English. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting under the U.S. GAAP and IFRS. The emphasis is on understanding and applying basic accounting principles and other concepts that guide the reporting of the effect of transactions and other economic events on the financial condition and operating results of a business.Taiwan GAAP materials will also be discussed (in Chinese) throughout the semester .  

課程目標
Upon completion of this course, students are expected to understand:
(1) basic concepts and theories of contemporary external financial accounting and reporting,
(2) procedures used to measure, record, and report financial data for corporate business organizations,
(3) the effects of corporate business activities on financial statements, and
(4) the content of these statements.
 
課程要求
 
預期每週課後學習時數
 
Office Hours
另約時間 
參考書目
Textbook:
Intermediate Accounting (12th edition – 2007 FASB update.) by Donald E.
Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2008.

Recommended Materials:
1. Statement of Financial Accounting Standards: International, U.S., & Taiwan
2. 林蕙真 中級會計學新論 第五版 2008年
 
指定閱讀
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Quizzes (2) 
20% 
 
2. 
Mid-term exam 
30% 
 
3. 
Final exam (comprehensive) 
40% 
 
4. 
Recitation sessions and class participation 
10% 
 
 
課程進度
週次
日期
單元主題
第1週
9/17  IntroductionFinancial Accounting and Accounting Standard 
第2週
9/24  Conceptual Framework Underlying Financial Accounting 
第3週
10/01  Accounting & Time Value of Money 
第4週
10/08  Cash  
第5週
10/15  Cash & Receivables (continued) 
第6週
10/22  Cash & Receivables (continued) 
第7週
10/29  Valuation of Inventory: A Cost Basis Approach 
第8週
11/05  Inventories: Additional Valuation Problems 
第9週
11/12  Inventories: Additional Valuation Problems (continued) 
第10週
11/19  Mid-term Examination 
第11週
11/26  Acquisition & disposition of Property, Plant & Equipment 
第12週
12/03  Acquisition & disposition of Property, Plant & Equipment (continued) 
第13週
12/10  Depreciation, Depletion & Impairment 
第14週
12/17  Depreciation, Depletion & Impairment (continued) 
第15週
12/24  Intangible Assets 
第16週
12/31  Intangible Assets (continued) 
第17週
1/07  Current Liabilities 
第18週
1/14  Final Examination