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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 |
108-1 |
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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 |
星期二5,6(12:20~14:10)星期三2,3,4(9:10~12:10) |
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上課地點 |
管二301管二201 |
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備註 |
本課程中文授課,使用英文教科書。週二中午實習課。
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/1081Fin2014_02 |
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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 |
Kieso, Weygandt and Warfield, Intermediate Accounting, IFRS Third Edition, Wiley. 2018. |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： 請email 到htliu@ntu.edu.tw |
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指定閱讀 |
待補 |
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參考書目 |
張仲岳,蔡彥卿,劉啟群,薛富井著, IFRS 中級會計學四版, 出版社：東華; 2018
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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週次 |
日期 |
單元主題 |
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第1週 |
09/11 |
Introduction
Ch1. Financial Accounting and Accounting Standards |
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第2週 |
09/18 |
Ch1. Financial Accounting and Accounting Standards
Ch2. Conceptual Framework for Financial Reporting
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第3週 |
09/25 |
Ch3. The Accounting Information System |
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第4週 |
10/02 |
Ch4. Income Statement and Related Information |
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第5週 |
10/09 |
Ch5. Statement of Financial Position and Statement of Cash Flow
Ch23. Statement of Cash Flow
Ch6. Accounting and Time Value of Money (recitation) |
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第6週 |
10/16 |
Mid-Term: Chapter 1-6 and Chapter 23 |
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第7週 |
10/23 |
Ch7. Cash and Receivables |
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第8週 |
10/30 |
Ch7. Cash and Receivables
Ch8. Valuation of Inventories: A Cost Basis Approach |
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第9週 |
11/06 |
Ch9.Inventories: Additional Valuation Issues
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第10週 |
11/13 |
Ch9.Inventories: Additional Valuation Issues
Ch10. Acquisition and Disposition of Property, Plant, and Equipment |
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第11週 |
11/20 |
Ch10. Acquisition and Disposition of Property, Plant, and Equipment
Ch11. Depreciation, Impairments, and Depletion |
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第12週 |
11/27 |
Ch11. Depreciation, Impairments, and Depletion
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第13週 |
12/04 |
Mid-Term: Chapter 7-10 |
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第14週 |
12/11 |
Ch12. Intangible Assets
Ch13. Current Liabilities, Provisions, and Contingencies |
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第15週 |
12/18 |
Ch13. Current Liabilities, Provisions, and Contingencies
Ch14. Non-Current Liability
Ch14. Non-Current Liability
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第16週 |
12/25 |
Ch14. Non-Current Liability |
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第17週 |
01/01 |
New Year Holiday |
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第18週 |
01/08 |
Final examination Chapter 11-14 |
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