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課程名稱 |
中級會計學上
Intermediate Accounting (1) |
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開課學期 |
106-1 |
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授課對象 |
財務金融學系 |
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授課教師 |
蔡彥卿 |
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課號 |
Fin2014 |
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課程識別碼 |
703 21711 |
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班次 |
01 |
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學分 |
3.0 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期二2,3,4(9:10~12:10)星期三5,6(12:20~14:10) |
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上課地點 |
管二104管二104 |
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備註 |
週三中午實習課。
限本系所學生(含輔系、雙修生) 且 限學號單號
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1061Fin2014_01 |
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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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課程概述 |
This is the first course in the two-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 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. |
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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.
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課程要求 |
1031 Recitation sessions: Wednesdays, 12:30 - 2:00 pm
(1031 實習課時間: 星期三下午 12:30 - 2:00) |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
待補 |
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參考書目 |
Textbook:
中級會計學 (上下冊)，張仲岳、蔡彥卿、劉啟群、薛富井(東華書局) |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第2週 |
9/19,9/20 |
1.課本習題解答CH1~4
2.0920實習課CH1簡報檔 |
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第3週 |
9/26,9/27 |
0927實習課課後習題練習 |
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第6週 |
10/17,10/18 |
1.1018實習課重點整理講義
2.課後習題解答CH5 |
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第8週 |
10/31,11/01 |
1.課本習題解答CH6-11
2.中級會計學第3版_上冊_張仲岳等著_3版1刷_訂正表-1061103 |
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第10週 |
11/14,11/15 |
1.CH6 課後習題詳解(不定期更新)
2.1108實習課講義解答(存貨) |
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第11週 |
11/21,11/22 |
1.1122實習課講義
2.1122實習課講義解答(ch7-8) |
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第14週 |
12/12,12/13 |
1.1213實習課講義
2.1213實習課講義解答
(凱蒂公司參照課後習題解答P.532 練習題5) |
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第15週 |
12/19,12/20 |
1.1220實習課講義(解答) |
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第16週 |
12/26,12/27 |
1.CH9-10課後習題難題解析(不定期更新)
2.第二次小考解答(0101) |
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