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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 |
劉心才 |
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課號 |
Fin2014 |
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課程識別碼 |
703 21711 |
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班次 |
02 |
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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 |
管二301管二301 |
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備註 |
本課程中文授課,使用英文教科書。週三中午實習課。
限本系所學生(含輔系、雙修生) 且 限學號雙號
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1061Fin2017_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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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 |
The topics of this semester includ:
國際會計準則沿革
財務報表編製及表達之架構
財務報表之表達
貨幣的時間價值
現金與應收款
存貨(I)
存貨(II)
不動產、廠房與設備–購建與處分
不動產、廠房與設備–折舊、折耗與減損
無形資產
流動負債及負債準備 |
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課程目標 |
This course seeks to develop your ability to prepare and to use financial accounting information. You will learn the application of generally accepted accounting principles (focusing on IFRSs) in order to prepare and analyze financial statements. You are expected to read international financial reporting standards and follow the new pronouncement. |
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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 |
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指定閱讀 |
Kieso, Weygandt and Warfield, Intermediate Accounting, IFRS Second Edition, Wiley. 2014. |
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參考書目 |
張仲岳,蔡彥卿,劉啟群,薛富井著, IFRS 中級會計學 二版, 出版社：東華; 2015
林蕙真著,中級會計學新論，第九版(2017年)
Apple 財報, 台積電財報 |
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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. |
First mid-term exam |
25% |
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2. |
Second mid-term exam |
25% |
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3. |
Final exam |
25% |
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4. |
Quizzes and tutorial session |
25% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/12,9/13 |
Introduction
Ch1. Financial Accounting and Accounting Standards |
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第2週 |
9/19,9/20 |
停課 |
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第3週 |
9/26,9/27 |
Ch1. Financial Accounting and Accounting Standards
Ch2. Conceptual Framework for Financial Reporting |
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第4週 |
10/03,10/04 |
Ch3. The Accounting Information System
Ch4. Income Statement and Related Information |
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第5週 |
10/10,10/11 |
國慶放假
Recitation |
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第6週 |
10/17,10/18 |
Ch5. Statement of Financial Position
Ch23. Statement of Cash Flow
Ch6. Accounting and Time Value of Money (recitation) |
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第7週 |
10/24,10/25 |
Ch7. Cash and Receivables |
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第8週 |
10/31,11/01 |
Mid-Term: Chapter 1-6
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第9週 |
11/07,11/08 |
Ch7. Cash and Receivables
Ch8. Valuation of Inventories: A Cost Basis Approach |
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第10週 |
11/14,11/15 |
Ch9.Inventories: Additional Valuation Issues |
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第11週 |
11/21,11/22 |
Ch10. Acquisition and Disposition of Property, Plant, and Equipment |
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第12週 |
11/28,11/29 |
Ch10. Acquisition and Disposition of Property, Plant, and Equipment
Ch11. Depreciation, Impairments, and Depletion |
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第13週 |
12/05,12/06 |
Mid-Term: Chapter 7-10 |
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第14週 |
12/12,12/13 |
Ch11. Depreciation, Impairments, and Depletion
Ch12. Intangible Assets |
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第15週 |
12/19,12/20 |
Ch13. Current Liabilities, Provisions, and Contingencies |
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第16週 |
12/26,12/27 |
Ch13. Current Liabilities, Provisions, and Contingencies
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第17週 |
1/02,1/03 |
Ch14. Non-Current Liability
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第18週 |
1/09 |
Final examination Chapter 11-14 |
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