[公告] 王泰昌教授「會計學一」課程大綱

[Hershey (沉落的黃昏)]

                                  Accounting I
                              Fall Semester, 2005
                      Department of Agricultural Economics
                           National Taiwan University

Instructor: Taychang Wang
Office: 613 Building II, College of Management
Phone: [phone]



Objective

   This course is intended primarily for non-accounting majors. Accounting is
known as the language of business, or the language of financial decisions.
The better you comprehend the language, the better you can manage the financial
aspects of living. Some recent survey indicates that business managers believe
it is more important for college students to learn accounting than any other
business subject. Other survey shows that persons trained in accounting and
finance make it to the top of their organizations in greater numbers than
persons trained in any other fields.
   Specifically, you will learn how economic activity and wealth is measured
and reported. You will be working with accounting and budgeting information in
your future careers. You will learn the ways that enterprises transact
business, their methods of financing, and how to read and analyze financial
statements, among other things. You will also learn principles and procedures
of accounting and how financial statements are assembled. Lastly, you will find
that the nature of the subject is such that your analytical and decision-making
skills will be sharpened and your judgment enhanced.
   The course begins with an introduction to accounting terminology, accounting
procedures, and the primary financial statements. The remaining class sessions
are devoted to an in-depth analysis of the accounting for important components
of financial statements (e.g., inventories, long-term obligations), followed by
a detailed introduction to cost and managerial accounting.



Textbook

Accounting, by Charles T. Horngren, Walter T. Harrison, Jr., and Linda S.
Bamber, Sixth Edition, 2004, Prentice-Hall International.



Recommended Readings

Jerry J. Weygandt, Donald E. Kieso, and Paul D. Kimmel, Accounting Principles,
Sixth Edition, 2002, John Wiley & Sons, Inc.



Grading

Your final grade for the semester's work will be based upon the following
elements and weights:
                                              percent
             2 Mid-term Exams                   50
             Lab sessions                       20
             Presentation and Participation      5
             Final Exam                         25
             Total                             100



Tentative Schedule 贯

Lecture         Topics                        Chapter
   1         Introduction                        1
   2         The Accounting Environment          1
   3         Recording Transactions              2
   4         Journals and Ledgers                2
   5         Accrual vs. Cash Basis              3
   6         The Adjusting Process               3
   7         Worksheet and the Closing Process   4
   8         The First Mid-term Exam            1-4
   9         Merchandising Accounting: I         5
  10         Merchandising Accounting: II        5
  11         Accounting Information System       6
  12         Internal Control and Cash           7
  13         The Second Mid-term Exam           5-7
  14         Accounts Receivable                 8
  15         Notes Receivable                    8
  16         Inventory: I                        9
  17         Inventory: II                       9
  18         The Final Exam                     8-9
※ 編輯: Hershey         來自: 140.112.86.11        (08/22 20:00)
推 crazyjimmy:所以這次是要上原理囉...大家辛苦了...