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以下列舉的閱讀作業必須在上課前完成。課程講授將以學生皆完成指定閱讀為前提。即使你未能充份了解閱讀資料，你將熟悉每堂課中所涵蓋的會計處理方法與概念。課程中將再另外分配額外的閱讀短文（即近期之商業報刊文章）。
The reading assignments listed below are what you should read before coming to class. The class lectures assume this reading has been done, and while you may not completely understand the material you will have a familiarity with the concepts and transactions we will be covering each day. Additional short readings (e.g., recent business press articles) will be distributed in class.
提及「Pratt」的閱讀可在J. Pratt所著、John Wiley & Sons, Inc出版之第五版《經濟情勢下的財務會計》教科書中找到。其它閱讀則取自2002年之英特爾年報，可從英特爾之網站下載取得。「CP」代表學生所購買的個案（案例）集。
Readings that refer to "Pratt" can be found in the course textbook, J. Pratt, Financial Accounting in an Economic Context, 5th ed., John Wiley & Sons, Inc. Other readings are from the Intel 2002 Annual Report, which is available for download from the Intel web site. "CP" stands for the Case Pack of readings that students purchase.
| 1 |
概述與簡介－排定進度與課程架構
Overview and Introduction - Setting the Stage and the Course Framework |
教科書第一、二章。
Pratt, Chapters 1 & 2.
個案集：Mueller, Gernon與Meek合著。＜財務會計之國際遠景＞，見《會計學：國際遠景》第四版，第一章，Irwin, 1997。
CP: Mueller, Gernon, and Meek. An International Perspective on Financial Accounting. Chapter 1 in Accounting: An International Perspective. 4th ed. Irwin, 1997.
其它：《基本簿記》，可於授課伺服器取得且分配於課程簡介之中。
Other: Basic Book-keeping, on the course server and distributed with your orientation materials. |
| 2 |
會計應計原則
Principles of Accrual Accounting |
教科書第三、四章
Pratt, Chapters 3 & 4. |
| 3 |
年度報告的要素與財務比率
Elements of an Annual Report and Financial Ratios |
教科書第三、五章。
Pratt, Chapters 3 & 5.
英特爾公司2002年度報告
Intel 2002 Annual Report |
| 4 |
收入的認列與應收帳款
Revenue Recognition and Accounts Receivable |
教科書第六章，復習第三章，特別是第83-85頁，＜收入認列與契合的基本原則＞，第四章，第126頁。＜未實現（遞延）營收＞。
Pratt, Chapter 6, Review Chapter 3, especially pp. 83-85, "The principles of matching and revenue recognition", Chapter 4, p. 126 "Unearned (Deferred) Revenues."
英特爾：《收入認列》第54頁，及資產負債表中的＜裝運至分配之遞延收入＞。
Intel: Revenue Recognition, p. 54, and the line "Deferred Income on Shipments to Distributors" in the balance sheet. |
| 5 |
收入的認列
Revenue Recognition |
個案集：Bruns, William J., Jr.與Susan S. Harmeling合著，《電器城商店（A）》，波士頓，哈佛商學院出版，1993，個案編號：9-191-086編者註：Circuit City Stores, Inc為美國第二大消費電子產品零售商，簡稱CC
CP: Bruns, William J., Jr., and Susan S. Harmeling. Circuit City Stores, Inc (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-191-086. |
| 6 |
存貨與銷貨成本會計
Accounting for Inventory and COGS |
教科書第七章。
Pratt, Chapter 7.
英特爾年度報告第53頁。
Intel: pp. 53.
個案集：《製造業之會計學，瞭解後進先出法／先進先出法》
CP: Accounting for Manufacturing Companies, Understanding LIFO / FIFO. |
| 7 |
配合原則與長期資產
The Matching Principle and Long-lived Assets |
教科書第四、九章（第118 – 130頁）。
Pratt, Chapter 9, Chapter 4 (pp. 118 - 130).
英特爾年度報告：＜資產、廠房與設備＞及＜廣告＞，第53頁。
Intel: "Property, Plant, and Equipment," and, "Advertising," page 53.
個案集：Wilson, G. Peter著，《瞭解現金流量表之借貸》，波士頓，哈佛商學院出版，1992，個案編號：9-193-027。
CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
| 8 |
配合原則:土地，廠房與設備
Matching Principle: Property, Plant, and Equipment |
個案集：Bruns, William J., Jr.與Eric J. Petro合著，《美國Delta與泛美航空的折舊處理（A）》，波士頓，哈佛商學院出版，1993，個案編號：9-190-035。
CP: Bruns, William J., Jr., and Eric J. Petro. Depreciation at Delta and Pan Am (A). Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-190-035. |
| 9 |
現金流量表
The Statement of Cash Flow |
教科書第十四章。
Pratt, Chapter 14.
英特爾年度報告第47頁。
Intel: pp. 47.
個案集：Wilson, G. Peter著，《瞭解現金流量表之借貸》，波士頓，哈佛商學院出版，1992，個案編號：9-193-027。
CP: Wilson, G. Peter. Understanding the Statement of Cash Flows. Boston, MA: Harvard Business School Publishing, 1992. Note No. 9-193-027. |
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期中考
Midterm Exam |
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| 10 |
稅務會計
Accounting for Taxes
（本單元較艱澀－課前準備甚為必要）
(This subject can be tough - preparation is essential) |
教科書附錄10B。
Pratt, Appendix 10B.
英特爾年度報告：＜所得稅條款＞，第62-63頁。
Intel: "Provision for Income Taxes", pp. 62-63. |
| 11 |
權益證券與價值調整
Marketable Securities and Valuation Adjustments |
教科書第八章至第332頁。
Pratt, Chapter 8, through pp. 332.
英特爾年度報告：第50及58-60頁。
Intel: pp. 50, 58-60. |
| 12 |
流動負債、或有負債與長期負債簡介
Current Liabilities and Contingencies and an Introduction to Long-Term Debt |
教科書第十章。
Pratt, Chapter 10.
英特爾年度報告第54頁。
Intel: pp. 54.
個案集：Bruns, William J., Jr.與Susan S. Harmeling合著，《旅客飛行里程計劃之會計處理》，波士頓，哈佛商學院出版，1993，個案編號：9-192-040。
CP: Bruns, William J., Jr., and Susan S. Harmeling. Accounting for Frequent Fliers. Boston, MA: Harvard Business School Publishing, 1993. Case No. 9-192-040. |
| 13 |
長期負債
Long-Term Debt |
教科書第十一章至第484頁，附錄B＜金錢的時間價值＞（第689之後）。
Pratt, Chapter 11, through pp. 484, Appendix B "The Time Value of Money" (pp. 689+).
英特爾年度報告：第27頁。
Intel: pp. 27. |
| 14 |
負債與評價
Debt and Valuation |
個案集：Barth, Mary E與Charles A. Nichols III合著，《第一國家銀行（A）》，波士頓，哈佛商學院出版，1994，個案編號：9-192-042。
CP: Barth, Mary E., and Charles A. Nichols III. First National Bank Corp. (A). Boston, MA: Harvard Business School Publishing, 1994. Case No. 9-192-042.
注意：第一國家銀行建立在先前的三個時期，而你應該復習那些時期的條件與概念。課程準備問題將引導個案討論。這些時期的經濟活動著重於貸款相關的信用分析。會計決策決定壞帳的額度。此決策需要相當程度的評估與判斷力。此案例論及許多由會計決策所影響的使用者決定。
Special Note: First National Bank builds on the previous three sessions and you should review the terms and concepts from those sessions. The class preparation questions will guide the case discussion. The economic activity for this session centers on credit analyses related to loans. The accounting decision is determining the allowance for bad debts, a decision that requires considerable judgment. The case refers to numerous users' decisions that are affected by this accounting decision. |
| 15 |
租賃
Leases |
教科書第十一章，第484頁至最後，復習附錄B＜金錢的時間價值＞（第689頁之後）。
Pratt, Chapter 11, pp. 484 to end, review Appendix B "The Time Value of Money" (p. 689+). |
| 16 |
股東權益
Stockholders' Equity |
教科書第十二章。
Pratt, Chapter 12.
英特爾年度報告：第48、61頁。
Intel: pp. 48, 61. |
| 17 |
收（併）購
Acquisitions |
教科書第八章，第332頁至結束，附錄8A、9A。
Pratt, Chapter 8, pp. 332 to end, Appendix 8A, Appendix 9A.
英特爾年度報告第46、50-51頁。
Intel pp. 46, 50-51. |
| 18 |
財務報告的當前議題
Current Issues in Financial Reporting |
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| 19 |
財務會計機構簡介
Introduction to FSA |
個案集：Matsumoto, Dawn與Robert Bowen，《微軟之財務報告策略》，波士頓，哈佛商學院出版，2000，個案編號：9-100-027。
CP: Matsumoto, Dawn, and Robert Bowen. Microsoft's Financial Reporting Strategy. Boston, MA: Harvard Business School Publishing, 2000. Case No. 9-100-027.
課內閱讀：Charan, Ram與Julie Schlosser合著，《每位董事必問的十大問題，財富》2003年月10日27日。
Read In Class: Charan, Ram, and Julie Schlosser. Ten Questions Every Board Member Should Ask . Fortune, October 27, 2003. |
| 20 |
課程回顧與總結
Course Review and Wrap-up |
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期末考
Final Exam |
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