國立中山大學 106學年度第1學期 課程教學大綱
National Sun Yat-sen University 106Academic year1st Semester Course syllabus
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中文名稱 Course name(Chinese) |
中級會計學(一) |
課號 Course Code |
BM346 |
英文名稱 Course name(English) |
INTERMEDIATE ACCOUNTING(I) |
課程類別 Type of the course |
講授類 | 必選修 Required/Selected | 選修 |
系所 Dept./faculty |
企業管理學系 |
授課教師 Instructor |
陳妮雲
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學分 Credit |
3 |
因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下: |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下: |
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尚未建立傳染性肺炎(武漢肺炎)課程評分方式﹝評分標準及比例﹞
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課程大綱 Course syllabus |
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課程目標 Objectives |
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This course has two objectives: The first one is to help students develop an in-depth knowledge in accounting as well as apply what they learn to solve real-world problems. The second one is to empower students’ skills in logical analysis, critical thinking, independent learning, successful communication and clear presentations through the process of learning. This course helps students learn more advanced knowledge in accounting to prepare the financial reporting fully reflecting the changing and complicated economic reality.
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授課方式 Teaching methods |
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Lecture, Assignment and Quiz, First Midterm, Second Midterm, Final, Teamwork in Action
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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1.Participation:10% 2.Assignment and Quiz:10% 3.First Midterm:20% 4.Second Midterm:20% 5.Final:20% 6.Teamwork in Action:20%
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參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念,不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
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序號 | 作者 | 書名 | 出版社 | 出版年 | 出版地 | ISBN# | 1 | Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso | Intermediate Accounting (IFRS Edition) | 滄海書局 | 2014 | | | 2 | 張仲岳、蔡彥卿、劉啟群、薛富井 | 中級會計學 | 東華書局 | 2017 | | |
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | 1 | 2017/09/18~2017/09/24 | Course Overview | 2 | 2017/09/25~2017/10/01 | Chapter 3: The Accounting Information System | 3 | 2017/10/02~2017/10/08 | Mid-Autumn Festival | 4 | 2017/10/09~2017/10/15 | Chapter 4: Income Statement and Related Information | 5 | 2017/10/16~2017/10/22 | Chapter 5: Statement of Financial Position and Statement of Cash Flows | 6 | 2017/10/23~2017/10/29 | Chapter 6: Accounting and Time Value of Money | 7 | 2017/10/30~2017/11/05 | Midterm I | 8 | 2017/11/06~2017/11/12 | Chapter 7: Cash and Receivables (1) | 9 | 2017/11/13~2017/11/19 | Chapter 7: Cash and Receivables (2 | 10 | 2017/11/20~2017/11/26 | Chapter 8: Valuation of Inventories: A Cost-Basis Approach | 11 | 2017/11/27~2017/12/03 | Chapter 9: Inventories: Additional Valuation Issues | 12 | 2017/12/04~2017/12/10 | Midterm II | 13 | 2017/12/11~2017/12/17 | Chapter 10:Acquisition and Disposition of Property, Plant, and Equipment | 14 | 2017/12/18~2017/12/24 | Chapter 11: Depreciation, Impairments, and Depletion | 15 | 2017/12/25~2017/12/31 | Chapter 12: Intangible Assets | 16 | 2018/01/01~2018/01/07 | Chapter 13: Current Liabilities, Provisions, and Contingencies | 17 | 2018/01/08~2018/01/14 | Final | 18 | 2018/01/15~2018/01/21 | Teamwork in Action |
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課業討論時間 Office hours |
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時段1: 時間:星期三15:00-17:00 地點:C4089-1 時段2: 時間:星期五10:00-12:00 地點:C4089-1
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university |
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系所學生專業能力/全校學生基本素養與核心能力 | 課堂活動與評量方式 | 本課程欲培養之能力與素養 This course enables students to achieve... | 紙筆考試或測驗 Test | 課堂討論︵含個案討論︶ Group discussion (case analysis) | 個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment | 群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment | 個人口頭報告 Indivisual oral presentation | 群組口頭報告 Group oral presentation | 課程規劃之校外參訪及實習 Off-campus visit and intership | 證照/檢定 License | 參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions | 課外閱讀 Outside reading | ※系所所學生專業能力 | |
1.基礎的管理知識(general knowledge of business management) | V | V | V | V | V | | | | | | V | 2.理解能力與溝通能力(effective comparehension and communication) | V | V | V | V | V | | | | | | V | 3.團隊合作能力(team effectiveness) | V | | | | V | | | | | | | 4.道德觀與同理心(ethical practice and compassion) | | | | | | | | | | | | 5.國際觀(global perspective) | V | V | V | V | V | | | | | | V | ※全校學生基本素養與核心能力 | |
1.表達與溝通能力。 | V | V | V | V | V | | | | | | V | 2.探究與批判思考能力。 | | | | | | | | | | | | 3.終身學習能力。 | V | V | V | V | V | | | | | | V | 4.倫理與社會責任。 | | | | | | | | | | | | 5.美感品味。 | | | | | | | | | | | | 6.創造力。 | | | | | | | | | | | | 7.全球視野。 | V | V | V | V | V | | | | | | V | 8.合作與領導能力。 | V | | | | V | | | | | | | 9.山海胸襟與自然情懷。 | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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