教學大綱 Syllabus

科目名稱:會計學

Course Name: Accounting

修別:選

Type of Credit: Elective

2.0

學分數

Credit(s)

40

預收人數

Number of Students

課程資料Course Details

課程簡介Course Description

This course is an introductory level Accounting course for students with no previous background in business. This course is designed to enhance students’ understanding of the financial reporting processes. The focus of the course is on fundamental accounting concepts and principles. The course shows students how the economic transactions of a firm are prepared and reported in the financial statements and related disclosures. The objective of the course is to provide students with basic skills to prepare, read, and use financial statements. This course also aims to further prepare students for more advanced financial accounting courses as well as to help students become both sophisticated preparers and users of financial accounting information.

核心能力分析圖 Core Competence Analysis Chart

能力項目說明


    課程目標與學習成效Course Objectives & Learning Outcomes

    This course is designed to provide you with an in-depth understanding of the subject covered by the materials: fundamental financial accounting. The nature of this course is demanding and challenging. It is time-consuming even for a graduate student to master the subject. To succeed, you need to devote serious efforts outside of class. Come to each class prepared.

     

    The course materials are presented through a mix of class lectures, assigned readings, and problems. You should maximize your understanding of the materials by attending and participating in class lectures and discussions. To be successful, you are expected to do the following:

     

    1. read the assigned readings and be prepared before you come to the class.
    2. arrive on time.
    3. be actively involved in class by asking questions and participating in discussions.
    4. review the assigned readings and attempt all homework problems after the class.

     

    After you have done everything you are expected to do, if you still have difficulties with the materials after we discuss in class, my office hours are available for you.

     

     

    Important Notes and Policies

    1. Exams must be taken as scheduled. No makeup exam will be given under any circumstances.
    2. Leaving classroom without permission during the exam will be penalized.
    3. Proper classroom manners at all times is expected.
    4. Turn off your cell-phone during the class session.

     

     

     

    每周課程進度與作業要求 Course Schedule & Requirements

    教學週次Course Week 彈性補充教學週次Flexible Supplemental Instruction Week 彈性補充教學類別Flexible Supplemental Instruction Type

     

    週次

    Week

    課程主題

    Topic

    課程內容與指定閱讀

    Content and Reading Assignment

    教學活動與作業

    Teaching Activities and Homework

    學習投入時間

    Student workload expectation

    課堂講授

    In-class Hours

    課程前後

    Outside-of-class Hours

    1

    Apr 18 / Introduction / Chapter 1 – Accounting Information: Users and Uses

    Ch1

    Ch1

    3

    6

    2

    Arp 25 / Chapter 2 – Financial Statements: An Overview / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting

    Ch2/Ch3

    Ch2/Ch3

    3

    6

    3

    May 2 / Chapter 4 – Completing the Accounting Cycle / Chapter 5 – Internal Controls: Ensuring the Integrity of Financial Information

    Ch4/Ch5

    Ch4/Ch5

    3

    6

    4

    May 9 / Chapter 6 – Cash / Chapter 7 – Receivables

    Ch8/Ch9

    Ch8/Ch9

    3

    6

    5

    May 23 / Mid-term Exam

     

     

    3

    6

    6

    May 30 / Chapter 8 – Inventory and the Cost of Sales / Chapter 9 - Completing the Operating Cycle

    Ch8/Ch9

    Ch8/Ch9

    3

    6

    7

    June 6 / Chapter 10 - Investments: Property, Plant, and Equipment and Intangible Assets / Chapter 11 - Financing: Long-Term Liabilities

    Ch10/Ch11

    Ch10/Ch11

    3

    6

    8

    Jun 13 / Chapter 12 - Financing: Equity / Chapter 13 - Investments: Debt and Equity Securities

    Ch12/Ch13

    Ch12/Ch13

    3

    6

    9

    Jun 18 / Chapter 14: Statement of Cash Flows / Chapter 15: Analyzing Financial Statements

    Ch14/Ch15

    Ch14/Ch15

    3

    6

    10

    Jun 20 / Final Exam

     

     

     

     

    11

     

     

     

     

     

    12

     

     

     

     

     

    13

     

     

     

     

     

    14

     

     

     

     

     

    15

     

     

     

     

     

    16

     

     

     

     

     

    17

     

     

     

     

     

    18

     

     

     

     

     

    授課方式Teaching Approach

    100%

    講述 Lecture

    0%

    討論 Discussion

    0%

    小組活動 Group activity

    0%

    數位學習 E-learning

    0%

    其他: Others:

    評量工具與策略、評分標準成效Evaluation Criteria

    Grading policies

     

    Paper Exams:

    Two exams will be administered in this course. Your higher exam score will be 60% and the lower score will be 40% of your term grade, respectively.

     

    I expect you to come to each class meeting, but I will not take attendance on a regular basis. However, I will randomly take attendance just to get to know who is taking the course and the randomly taken attendance will be a reference to tell me who comes to class meetings and who does not. Your term grade will be based on the exams. Exams will be administered on scheduled dates.

     

    指定/參考書目Textbook & References

    (1) Required Texts:

    Financial Accounting: IFRS Edition, 3rd Edition (2021) by James D. Stice, Earl K. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, and Audrey Wen-hsin Hsu (Cengage Learning, ISBN-13: 9789814962582 | ISBN-10: 9814962589)

     

    (2) Supplementary Material:

    鄭丁旺、汪泱若、黃金發「會計學原理與應用(上‧下)第十五版」, 2020.

    杜榮瑞、薛富井、蔡彥卿、林修葳「會計學(第七版)」, 2017

    林蕙真、李宗黎「會計學新論(上‧下)第十一版」, 2020

     

    (3) Calculator:

    A calculator for homework and exams is required.

    (You do not need a fancy one. A NT$100 calculator will do the job for you. No financial calculator!)

    已申請之圖書館指定參考書目 圖書館指定參考書查詢 |相關處理要點

    書名 Book Title 作者 Author 出版年 Publish Year 出版者 Publisher ISBN 館藏來源* 備註 Note

    維護智慧財產權,務必使用正版書籍。 Respect Copyright.

    課程相關連結Course Related Links

    
                

    課程附件Course Attachments

    課程進行中,使用智慧型手機、平板等隨身設備 To Use Smart Devices During the Class

    需經教師同意始得使用 Approval

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