國立中山大學108學年度第1學期初級會計學（一）課程大綱

國立中山大學 108學年度第1學期課程教學大綱

National Sun Yat-sen University 108Academic year1st Semester Course syllabus

中文名稱
Course name(Chinese)

初級會計學（一）

課號
Course Code

FM101

英文名稱
Course name(English)

ACCOUNTING(I)

課程類別
Type of the course

講授類

必選修
Required/Selected

必修

系所
Dept./faculty

財務管理學系

授課教師
Instructor

林玉華

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.)】

從個人日常收支記錄來體會企業交易記錄的必要性, 進而瞭解帳務處理的重要性.
瞭解會計的重要性與處理準則、現階段的會計處理方式，以及財務報表的產生與編製
To perceive the necessity and importance of the records of corporate transaction through keeping records of personal daily expense.
This course is designed to understand the importance of accounting, including the accounting principles, current accounting handling process and how to generate of financial statements

課程目標 Objectives

1. 會計處理流程
2. 憑證與帳冊的觀念，配合電腦軟體
3. 資產科目的會計處理－成本認定，持有資產所產生的交易，以及期末評價
1. To introduce the accounting procedure.
2. Using softwares for recording and emerging journals and leger accounts.
3. To provide the concepts of the present of asset account, including the transaction of holding assets and final evaluation.

授課方式 Teaching methods

講授
Lecture

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.homework：10%
3.report：10%
4.quiz：20%
5.mid-term examination：25%
6.final examination：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

序號	作者	書名	出版社	出版年	出版地	ISBN#
No.	Auther	Title	Publisher	Year of publish	Publisher place	ISBN#
1	鄭丁旺,汪泱若,黃金發	會計學原理與應用(第十四版)	鄭丁旺	2018	台北市	9789579708036
2	李宗黎、林蕙真	會計學新論	華泰書局	2018(第十版)	台北市/高雄市	978-986-7473-42-4

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	2019/09/09~2019/09/15	會計基本概念與基本理論 concept of accounting
2	2019/09/16~2019/09/22	會計科目與借貸法則 accounts and debits/credits rule
3	2019/09/23~2019/09/29	會計處理程序(一)-分錄、過帳與試算 accounting procedureⅠ-entry, posting and trial
4	2019/09/30~2019/10/06	會計處理程序(二)-調整、結帳與財務報表／小考1 accounting procedureⅡ-adjustment , closing and financial statements/ quiz 1
5	2019/10/07~2019/10/13	會計處理程序(二)-調整、結帳與財務報表 accounting procedureⅡ-adjustment , closing and financial statements
6	2019/10/14~2019/10/20	買賣業會計／帳務處理作業 the accounting of merchandise
7	2019/10/21~2019/10/27	存貨／小考2 inventory/ quiz 2
8	2019/10/28~2019/11/03	存貨 inventory
9	2019/11/04~2019/11/10	期中考 mid-term examination
10	2019/11/11~2019/11/17	內部控制與現金 internal control and cash
11	2019/11/18~2019/11/24	內部控制與現金 internal control and cash
12	2019/11/25~2019/12/01	應收帳款／小考3 the account of accounts receivable/ quiz 3
13	2019/12/02~2019/12/08	應收帳款 the account of accounts receivable
14	2019/12/09~2019/12/15	廠房及設備資產 the account of plant and property
15	2019/12/16~2019/12/22	廠房及設備資產 the account of plant and property
16	2019/12/23~2019/12/29	天然資源、生物資產、無形資產及商譽／小考4 the account of nature resources and intangible assets /quiz 4
17	2019/12/30~2020/01/05	天然資源、生物資產、無形資產及商譽 the account of nature resources and intangible assets
18	2020/01/06~2020/01/12	期末考 final examination

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：星期一12:00~14:00
地點 Office/Laboratory：CM2018
時段2 Time period 2：
時間 Time：星期二12:00~14:00
地點 Office/Laboratory：CM2018

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.財務倫理之能力與社會責任實踐 1. Financial ethics ability.

2.國際觀之能力 2. Global perspective.

3.解決財務問題之能力 3. Problem solving ability in Finance.

4.溝通之能力 4. Communication skill.

5.財務管理專業知識之能力 5. Expertise in Financial management.

※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。 1. Articulation and communication skills

2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities

3.終身學習能力。 3. Lifelong learning

4.倫理與社會責任。 4. Ethnics and social responsibility

5.美感品味。 5. Aesthetic appreciation

6.創造力。 6. Creativity

7.全球視野。 7. Global perspective

8.合作與領導能力。 8. Team work and leadership

9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature　

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