課程資訊
課程名稱
中級會計學一
INTERMEDIATE ACCOUNTING(Ⅰ) 
開課學期
98-1 
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
03 
學分
全/半年
半年 
必/選修
必修 
上課時間
星期二2,3,4(9:10~12:10) 
上課地點
管二203 
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:40人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/981intermediate_Tue 
課程簡介影片
 
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課程概述

This is the first course in the intermediate accounting sequence. This course is designed to develop an in-depth understanding of the concepts, principles, and practices of financial accounting. 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
981 Recitation sessions: Wednesdays, 5:30 pm- 7 pm
(981 實習課時間: 星期三下午 5:30 - 7:00)

Mid-term Examination (Wednesday, Nov. 18, 2009, from 5:30 pm to 8:30 pm)

Final Examination (Wednesday, Jan. 12, 2010, from 5:30 pm to 8:30 pm) 
預期每週課後學習時數
 
Office Hours
另約時間 
參考書目
Textbook:

Intermediate Accounting (13th edition), by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2009.

Recommended Materials:

1.WILEY IFRS 2009: Interpretation and Application of International Financial Reporting Standards, by Barry J. Epstein, Eva K. Jermakowicz, John Wiley & Sons Inc., 2009.
2.林蕙真 中級會計學新論 第五版 2008/2009年
 
指定閱讀
Textbook:

Intermediate Accounting (13th edition), by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2009. 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Recitation sessions and class participation 
10% 
 
2. 
Quizzes (2*10%) 
20% 
 
3. 
Mid-term examination 
30% 
 
4. 
Final examination 
40% 
 
 
課程進度
週次
日期
單元主題
第1週
9/15  Introduction to Financial Reporting
U.S. GAAP and IFRSs
 
第2週
9/22  Conceptual Framework 
第3週
9/29  Accounting & Time Value of Money 
第4週
10/06  Cash & Receivables 
第5週
10/13  Cash & Receivables 
第6週
10/20  Cash & Receivables 
第7週
10/27  Valuation of Inventory: A Cost Basis Approach 
第8週
11/03  Inventories: Additional Valuation Problems 
第9週
11/10  Inventories: Additional Valuation Problems 
第10週
11/18  Mid-term Examination (Wednesday, from 5:30 pm to 8:30 pm) 
第11週
11/24  Acquisition & Disposition of Property, Plant & Equipment 
第12週
12/01  Acquisition & Disposition of Property, Plant & Equipment 
第13週
12/08  Depreciation, Depletion & Impairment 
第14週
12/15  Depreciation, Depletion & Impairment 
第15週
12/22  Intangible Assets 
第16週
12/29  Intangible Assets 
第17週
1/05  Current Liabilities 
第18週
1/13  Final Examination (Wednesday, from 5:30 pm to 8:30 pm)