國立中山大學106學年度第2學期會計學（二）課程大綱

國立中山大學 106學年度第2學期課程教學大綱

National Sun Yat-sen University 106Academic year Course syllabus

中文名稱
Course name(Chinese)

會計學（二）

課號
Course Code

BM102

英文名稱
Course name(English)

ACCOUNTING (II)

課程類別
Type of the course

講授類

必選修
Required/Selected

必修

系所
Dept./faculty

企業管理學系

授課教師
Instructor

陳妮雲

學分
Credit

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：

尚未建立傳染性肺炎(武漢肺炎)授課方式調整

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：

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﹞

課程大綱 Course syllabus

本課程教學大綱已提供完整英文資訊（本選項僅供統計使用，未提供完整英文資訊者，得免勾記）【Provide information of course syllabus in English.(This is for statistical use only. For those who do not provide information of course syllabus in English, do not check this field.)】

Description:
Originally people trade with others to get what they need. The growing diverse and complicated economic activities call for a form of entity like a partnership or a firm to deal with them. An accounting system is simultaneously created to guide the entity how to record its operations in a consistent and comparative way. Accounting is a technique that associates with identifying, recording and communicating economic events to users interested in the entity’s operations. Accounting functions as a business language which communicates an entity’s operating results. A high quality of accounting is indispensable in sustaining the entity’s operations and making right decisions.
This course covers two parts and targets to give students a whole and complete accounting concept. This class is the second part which will continuously discuss asset, liability and equity accounts this semester. Following cash and inventory accounts discussed last semester, we will continuously discuss the remaining asset accounts including accounts receivable, tangible and intangible assets. Then we get into liability accounts including current liabilities and non-current liabilities, and equity accounts associating with share capital, dividends, and retained earnings. Finally, we will learn how to prepare Statement of Cash Flows and analyze financial ratios.

課程目標 Objectives

This course has two objectives: The first one is to help students develop an interest and basic knowledge in learning 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 builds a solid basis for the continued development of students’ future career.

授課方式 Teaching methods

 Participation:
Students are expected to read the assigned materials (text chapter and lecture) before class and be present in class. A comprehensive participation evaluation will be based on your attendance, contribution to class discussion and ask questions. Questions are encouraged. If you don’t understand something, don’t wait for someone else to ask. They may be waiting for you. Students may be randomly selected for comments at any time during class. Each student will be assigned a fixed seat in class. Please sit according to the assigned seat table every time to account for the participation grade. I will give a roll call or ask students to sign the attendance sheet randomly during class.
 Assignment and Quiz:
You should do end-chapter assignment automatically after class. Unless you are specifically notified in class, it will not be collected but solutions will be provided afterwards. If you have questions about the assignment, you should make an appointment with the instructor or TA for discussion. If you are able to solve these problems, you will most certainly perform well on your exams.
Regular quizzes are to test whether students review the material discussed in class. Quizzes will be scheduled to the beginning of the class every week. Quizzes have time limit. If you miss a quiz regardless of what excuses you have, you will receive a zero for that quiz. No make-up quiz.
 Midterm and Final Exams:
Two midterm and one final exams are arranged to measure students’ learning progress. First midterm exam covers the topics from Week 1 to 6, second midterm exam covers the topics from Week 8 to 11 while the final examines covers the topics from Week 13 to 16. All exams will be close book/lectures. Make-up exams are usually not allowed. If students miss an exam due to an illness or other emergency reason, it is your responsibility to notify the instructor, if possible, and provide the instructor with verified documents. The instructor has the final authority to determine if the absence is justified. In all unusual cases, permission to make-up exams for a midterm or the final is at the instructor’s discretion and the request must be made by students at least 4 days in advance. Students that take make-up exams are subject to 40% discount off their original score.

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

1.Participation：10%
2.Assignment and Quiz：20%
3.First Midterm：20%
4.Second Midterm：25%
5.Final：25%

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

Textbook:
Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso, Financial Accounting (IFRS Edition), 滄海書局, 2018
Reference:
杜榮瑞、薛富井、蔡彥卿、林修葳/會計學/東華書局/ 2017
林潔、林潔老師的會計學破題書: 12絶招輕鬆搞定/三民輔考資訊有公司/ 2016

彈性暨自主學習規劃 Alternative learning periods

本門課程是否有規劃實施學生彈性或自主學習內容（每1學分2小時）

Is any alternative learning periods planned for this course (with each credit corresponding to two hours of activity)?

否：教師需於「每週課程內容及預計進度」填寫18週課程進度（每1學分18小時之正課內容）。
No：The instructor will include an 18-week course plan in the weekly scheduled progress (each credit corresponds to 18 hours of instruction)

是：教師需於「每週課程內容及預計進度」填寫16週課程內容（每1學分16小時之正課內容），並於下列欄位填寫每1學分2小時學生彈性或自主學習內容。
Yes：The instructor will include a 16-week course plan in the weekly scheduled progress (each credit corresponds to 16 hours of instruction);the details of the planned alternative learning periods are provided below (each credit corresponds to two hours of activity).

學生彈性或自主學習活動 Alternative learning periods	勾選或填寫規劃內容 Place a check in the appropriate box or provide details	時數 Number of hours
學生分組實作及討論 Group work and discussion
參與課程相關作業、作品、實驗 Participation in course-related assignments, work, or experiments
參與校內外活動（研習營、工作坊、參訪）或競賽 Participation in on- or off-campus activities (e.g., seminars, workshops, and visits) or competitions
課外閱讀 Extracurricular reading
線上數位教材學習 Learning with online digital learning materials
其他（請填寫規劃內容） Other (please provide details)

每週課程內容及預計進度 Weekly scheduled progress

週次	日期	授課內容及主題
Week	Date	Content and topic
1	2018/02/26~2018/03/04	Peace Memorial Day (National Holiday)
2	2018/03/05~2018/03/11	Chapter 8: Accounting for Receivables
3	2018/03/12~2018/03/18	Chapter 8: Accounting for Receivables
4	2018/03/19~2018/03/25	Chapter 9: Plant Assets, Natural Resources, and Intangible Assets
5	2018/03/26~2018/04/01	Chapter 9: Plant Assets, Natural Resources, and Intangible Assets
6	2018/04/02~2018/04/08	Children's Day (National Holiday)
7	2018/04/09~2018/04/15	Midterm I
8	2018/04/16~2018/04/22	Chapter 10: Liabilities
9	2018/04/23~2018/04/29	Chapter 10: Liabilities
10	2018/04/30~2018/05/06	Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
11	2018/05/07~2018/05/13	Chapter 11: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings
12	2018/05/14~2018/05/20	Chapter 12: Investments
13	2018/05/21~2018/05/27	Chapter 12: Investments
14	2018/05/28~2018/06/03	Midterm II
15	2018/06/04~2018/06/10	Chapter 13: Statement of Cash Flows
16	2018/06/11~2018/06/17	Chapter 13: Statement of Cash Flows
17	2018/06/18~2018/06/24	Chapter 14: Financial Statement Analysis
18	2018/06/25~2018/07/01	Final

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：星期二15:00-17:00
地點 Office/Laboratory：CM4089-1
時段2 Time period 2：
時間 Time：
地點 Office/Laboratory：

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

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 capabilities of the department and the university

課堂活動與評量方式
Class activities and evaluation

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

※系所學生專業能力 Basic disciplines and core capabilities of the department

1.基礎的管理知識(general knowledge of business management)

2.理解能力與溝通能力(effective comparehension and communication)

3.團隊合作能力(team effectiveness)

4.道德觀與同理心(ethical practice and compassion)

5.國際觀(global perspective)

※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university

1.表達與溝通能力。

2.探究與批判思考能力。

3.終身學習能力。

4.倫理與社會責任。

5.美感品味。

6.創造力。

7.全球視野。

8.合作與領導能力。

9.山海胸襟與自然情懷。

本課程與SDGs相關項目：The course relates to SDGs items:

尚未建立SDGS資料

本課程校外實習資訊: This course is relevant to internship:

本課程無註記包含校外實習