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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 |
103-1 |
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授課對象 |
財務金融學系 |
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授課教師 |
李艷榕 |
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課號 |
Fin2014 |
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課程識別碼 |
703E21711 |
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班次 |
01 |
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學分 |
3 |
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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(~13:10) |
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上課地點 |
管二104管二101 |
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備註 |
本課程以英語授課。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/1031Fin2014_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 |
另約時間 |
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指定閱讀 |
Textbook:
Intermediate Accounting (IFRS edition, 2nd edition), by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014. (滄海圖書代理).
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參考書目 |
Textbook:
Intermediate Accounting (IFRS edition, 2nd edition), by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2014. (滄海圖書代理)
Recommended Materials:
中級會計學 (IFRS)，張仲岳、蔡彥卿、劉啟群、薛富井(東華書局)
WILEY IFRS 2014: Interpretation and Application of International Financial Reporting Standards, by Barry J. Epstein, Eva K. Jermakowicz, John Wiley & Sons Inc., 2014.
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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. |
Quizzes (2*10%) |
20% |
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2. |
Mid-term exam |
30% |
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3. |
Final exam |
40% |
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4. |
Recitation sessions and class participation |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
09/16 |
Introduction |
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第2週 |
9/23 |
Ch.2 Conceptual Framework |
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第3週 |
9/30 |
Ch.3 The Accounting Information System |
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第4週 |
10/7 |
Ch.4 Income Statement and Related Information |
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第5週 |
10/14 |
Ch.5 |
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第6週 |
10/21 |
Ch.6 |
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第7週 |
10/28 |
Ch.7 |
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第8週 |
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Ch. 8 |
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第9週 |
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Ch. 9 |
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第10週 |
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Ch.10 |
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第11週 |
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Ch.11 |
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第12週 |
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Ch.12 |
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