課程名稱 |
中級會計學上 Intermediate Accounting (1) |
開課學期 |
102-1 |
授課對象 |
財務金融學系 |
授課教師 |
劉心才 |
課號 |
Fin2014 |
課程識別碼 |
703E21711 |
班次 |
02 |
學分 |
3 |
全/半年 |
全年 |
必/選修 |
必修 |
上課時間 |
星期二2,3,4(9:10~12:10)星期三@,5(~13:10) |
上課地點 |
管二301管二301 |
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 限學號雙號 總人數上限:80人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1021fin |
課程簡介影片 |
|
核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
|
為確保您我的權利,請尊重智慧財產權及不得非法影印
|
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 |
課程目標 |
This course is to help finance-major students understand how to follow IFRS to record transactions and compile financial statements. You will also learn how to analyze companies' financial statements and data for decision making purposes. |
課程要求 |
|
預期每週課後學習時數 |
|
Office Hours |
另約時間 備註: Tuesday 1:00-3:00 pm or by appointment |
指定閱讀 |
Kieso, Weygandt and Warfield, Intermediate Accounting, IFRS edition,
Wiley. 2011.
|
參考書目 |
|
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
Class Participation |
5% |
|
2. |
Quizzes and Tutorial Session |
25% |
|
3. |
Midterm Exam |
35% |
|
4. |
Final Exam |
35% |
|
|
週次 |
日期 |
單元主題 |
第1週 |
09/10, 09/11 |
Introduction
Ch1. Financial Accounting and Accounting Standards |
第2週 |
09/17, 09/18 |
Ch1. Financial Accounting and Accounting Standards
Ch2. Conceptual Framework for Financial Reporting
|
第3週 |
09/24, 09/25 |
Ch3. The Accounting Information System |
第4週 |
10/01, 10/02 |
Ch4. Income Statement and Related Information |
第5週 |
10/08, 10/09 |
Ch5. Statement of Financial Position and Statement of Cash Flow |
第6週 |
10/15, 10/16 |
Ch6. Accounting and Time Value of Money |
第7週 |
10/22, 10/23 |
Ch7. Cash and Receivables |
第8週 |
10/29, 10/30 |
Ch7. Cash and Receivables
Ch8. Valuation of Inventories: A Cost Basis Approach
|
第9週 |
11/05, 11/06 |
Ch8. Valuation of Inventories: A Cost Basis Approach |
第10週 |
11/12, 11/13 |
Mid-term examination (Chapter 1-8) |
第11週 |
11/19, 11/20 |
Ch9.Inventories: Additional Valuation Issues |
第12週 |
11/26, 11/27 |
Ch10. Acquisition and Disposition of Property, Plant, and Equipment |
第13週 |
12/03, 12/04 |
Ch10. Acquisition and Disposition of Property, Plant, and Equipment
Ch11. Depreciation, Impairments, and Depletion
|
第14週 |
12/10, 12/11 |
Ch11. Depreciation, Impairments, and Depletion
Ch12. Intangible Assets
|
第15週 |
12/17, 12/18 |
Ch13. Current Liabilities, Provisions, and Contingencies |
第16週 |
12/24, 12/25 |
Ch13. Current Liabilities, Provisions, and Contingencies
Ch14. Non-Current Liability
|
第17週 |
12/31, 01/01 |
Ch14. Non-Current Liability |
第18週 |
01/07, 01/08 |
Final examination (Chapter 9-14) |
|