NTU Course
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Accounting (a)(Ⅰ)(2)

Offered in 112-2

  • Serial Number

    44231

  • Course Number

    Acc1004

  • Course Identifier

    702 10112

  • Class 05
  • 3 Credits

  • Elective

    DEPARTMENT OF ACCOUNTING / NATIONAL TAIWAN UNIVERSITY DISTANCE LEARNING

      Elective

    • DEPARTMENT OF ACCOUNTING

    • NATIONAL TAIWAN UNIVERSITY DISTANCE LEARNING

  • CHEN, KUN-CHIH
  • Schedule Location
    • Mon A, B, C, D
    • Tue 5, 6
      共301

  • Type 2

  • 60 Student Quota

    NTU 58 + non-NTU 2

  • Specialization Program

    Financial Economics

  • Chinese
  • NTU COOL
  • Notes

  • NTU Enrollment Status

    Enrolled
    0/58
    Other Depts
    0/0
    Remaining
    0
    Registered
    0
  • Course Description
    This is the second course of financial accounting. This course aims to make students understand the importance of financial information, apply accounting standards, and prepare financial statements as tools for analyzing financial decision problems. The topics that will be covered in this semester include (1) property, plant, and equipment, (2) current and non-current liabilities, (3) stockholders’ equity, (4) investments (IFRS 9), (5) statement of cash flows, and (6) financial statement analysis. The lecture of this course is held online, and the recitation session will be taught in person. Students are expected to watch the lecture videos before attending the recitation session.
  • Course Objective
    This is the second course of financial accounting. This course aims to make students understand the importance of financial information, apply accounting standards, and prepare financial statements as tools for analyzing financial decision problems.
  • Course Requirement
    ◆ Attendance You are expected to watch the lecture videos before attending the recitation session. Also, you are required to attend the recitation session. It is strongly encouraged that you take a look at the exercises and problems by yourselves and participate in class. Note that you are not allowed to switch to other classes during the semester. ◆ Quizzes There will be several quizzes this semester, which will be held during the recitation session. Typically, we will start the quizzes at the very beginning of the class. Please be on time to take the quizzes. No make-up quizzes will be provided. ◆ Exams There will be 2 midterm examinations and 1 final examination. The details of the exams will be announced later in class. The exams will take 3 hours. Again, please be on time to take the exams; no make-up exams will be provided. Please make sure that you are able to attend all the exams before enrolling in this course. You should not take this course if you are not able to resolve the conflicts you may encounter. ◆ Assignments There will be a few assignment given by the teaching assistant during the semester. You should follow the instructions of the teaching assistant and submit the assignments on time. Late assignments will not be accepted.
  • Expected weekly study hours after class
  • Office Hour

    By appointment. (Please send an email in advance.)

    *This office hour requires an appointment
  • Designated Reading
    1. 杜榮瑞、薛富井、蔡彥卿、林修葳。會計學，第八版。(2021，東華出版) 2. 李宗黎、林蕙真。會計學─理論與應用，第十二版。(2023，証業出版)
  • References
  • Grading
    50%

    2 Midterm Exams

    25% each. (Held on 3/18 and 4/22.)

    30%

    Final Exam

    (Held on 6/3.)

    10%

    Recitation Session

    Class participation: 5%. Assignments: 5%.

    10%

    Quizzes

  • Adjustment methods for students
    Adjustment MethodDescription
    Others

    Negotiated by both teachers and students

  • Course Schedule
    2/19, 2/20Week 1Property, Plant, and Equipment (不動產、廠房及設備)
    2/26, 2/27Week 2Property, Plant, and Equipment (不動產、廠房及設備)
    3/4, 3/5Week 3Intangible Assets and Natural Resources (無形資產及天然資源) Assignment (1) Due on 3/5.
    3/11, 3/12Week 4Current Liabilities (流動負債) Time Value of Money (貨幣時間價值)
    3/18, 3/19Week 5Midterm Examination I: 3/18 (Monday), from 18:30 to 21:30. No Class on 3/19.
    3/25, 3/26Week 6Non-current Liabilities (非流動負債)
    4/1, 4/2Week 7Non-current Liabilities (非流動負債)
    4/8, 4/9Week 8Stockholders’ Equity (股東權益) Assignment (2) Due on 4/9.
    4/15, 4/16Week 9Stockholders’ Equity (股東權益)
    4/22, 4/23Week 10Midterm Examination II: 4/22 (Monday), from 18:30 to 21:30. No Class on 4/23.
    4/29, 4/30Week 11Investments (IFRS 9) (投資)
    5/6, 5/7Week 12Investments (IFRS 9) (投資)
    5/13, 5/14Week 13Statement of Cash Flows (現金流量表) Assignment (3) Due on 5/14.
    5/20, 5/21Week 14Statement of Cash Flows (現金流量表)
    5/27, 5/28Week 15Financial Statement Analysis (財務報表分析)
    6/3, 6/4Week 16Final Examination: 6/3 (Monday), from 18:30 to 21:30. No Class on 6/4.