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課程名稱 |
會計學一
Accounting (Ⅰ) |
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開課學期 |
103-1 |
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授課對象 |
管理學院 會計學系 |
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授課教師 |
吳淑鈴 |
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課號 |
Acc1010 |
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課程識別碼 |
702 10310 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期四6,7,8(13:20~16:20)星期五@,5(~13:10) |
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上課地點 |
管一104管一104 |
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備註 |
每週五(第@、5節)為實習課。與王泰昌合開
限外系（所）學生
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1031Acc1010_ |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
This course is an introduction to business financial reporting designed to create an awareness of the accounting principles and concepts for preparing and understanding the three basic financial statements: the income statement, statement of financial position, and statement of cash flows. The course is designed to benefit all non-accounting major students who will be future users of accounting information. |
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課程目標 |
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 discussion of the accounting for important components of financial statements (e.g., inventories, long-term obligations). |
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課程要求 |
待補 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
Textbook Financial Accounting, IFRS Edition, 2e. (2013)
Author Weygandt, J. J., Kimmel, P. D., Kieso, D. E.
Publisher John Wiley & Sons, Inc.
ISBN-13 978-1118-28590-9
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參考書目 |
李宗黎, 林蕙真, 會計學新論, 第八版, 2013年7月, 証業出版
杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，第六版，2014年，東華書局。
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-Term I |
25% |
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2. |
Mid-Term II |
30% |
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3. |
Final Exam |
30% |
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4. |
Tutorial session |
15% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/18,9/19 |
Class Introduction |
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第2週 |
9/25,9/26 |
Chapter 1 Accounting in Action |
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第3週 |
10/02,10/03 |
Chapter 2 The Recording Process |
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第4週 |
10/09,10/10 |
Chapter 3 Adjusting the Accounts |
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第5週 |
10/16,10/17 |
Chapter 4 Completing the Accounting Cycle |
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第6週 |
10/23,10/24 |
Mid-Term I (Ch. 1~Ch. 4) |
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第7週 |
10/30,10/31 |
Chapter 5 Accounting for Merchandising Operations |
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第8週 |
11/06,11/07 |
Chapter 6 Inventories |
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第9週 |
11/13,11/14 |
Chapter 8 Accounting for Receivables |
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第10週 |
11/20,11/21 |
Chapter 9 Plant Assets, Natural Resources, and Intangible Assets |
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第11週 |
11/27,11/28 |
Course catch up |
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第12週 |
12/04,12/05 |
Mid-Term II (Ch. 5, Ch. 6, Ch. 8, Ch. 9) |
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第13週 |
12/11,12/12 |
Chapter 10 Liabilities |
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第14週 |
12/18,12/19 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第15週 |
12/25,12/26 |
Chapter 11 Corporations: Organization, Share Transactions, Dividends, and Retained Earnings |
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第16週 |
1/01,1/02 |
Holiday, No Class! |
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第17週 |
1/08,1/09 |
Chapter 13 Statement of Cash Flows |
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第18週 |
1/15,1/16 |
Final Exam (Chapter 10, Chapter 11, Chapter 13) |
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