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
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中文名稱 Course name(Chinese) |
中級會計學(一) |
課號 Course Code |
GEAI1414 |
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 | 必修 |
系所 Dept./faculty |
跨院選修(管) |
授課教師 Instructor |
方怡璇
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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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1.財務會計理論觀念 Financial accounting theory 2.財務報表的重類、編制及內涵 Reclassification, compilation and connotation of financial statements 3.流動資產 Current assets 4.非流動資產 Non-current assets
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課程目標 Objectives |
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讓學生了解國際會計準則規範下的財務報導原則與觀念,並能進一步應用於日常工作中,成為優秀的財會人員。 Let students understand the principles and concepts of financial reporting under the International Accounting Standards, and can be further applied to daily work and become excellent financial personnel.
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授課方式 Teaching methods |
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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.課堂參與 Class participation:10% 2.小考 test:30% 3.期中考(一) Midterm exam (1):20% 4.期中考(二) Midterm exam (2):20% 5.期末考 Final exam: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# | No. | Auther | Title | Publisher | Year of publish | Publisher place | ISBN# | 1 | 林蕙真 | 中級會計學新論 | 證業出版社 | 第九版 | 台北 | 978-986-7473-84-4 |
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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 | Week | Date | Content and topic | 1 | 2019/09/09~2019/09/15 | 財務會計之環境及會計理論發展、損益表 Financial accounting environment and accounting theory development, profit and loss statement | 2 | 2019/09/16~2019/09/22 | 損益表、綜合損益表及權益變動表 Income Statement ,Statement of Comprehensive Income, PRESENTATION OF FINANCIAL STATEMENTS | 3 | 2019/09/23~2019/09/29 | 資產負債表 Balance Sheet | 4 | 2019/09/30~2019/10/06 | 利息 Interest | 5 | 2019/10/07~2019/10/13 | 期中考(一) Midterm exam (1) | 6 | 2019/10/14~2019/10/20 | 現金與應收帳款 Cash and Accounts Payable | 7 | 2019/10/21~2019/10/27 | 現金與應收帳款 Cash and Accounts Payable | 8 | 2019/10/28~2019/11/03 | 存貨 Inventory | 9 | 2019/11/04~2019/11/10 | 存貨 Inventory | 10 | 2019/11/11~2019/11/17 | 不動產 Fixed assets | 11 | 2019/11/18~2019/11/24 | 不動產 Fixed assets | 12 | 2019/11/25~2019/12/01 | 期中考(二) Midterm exam (2) | 13 | 2019/12/02~2019/12/08 | 無形資產 Intangible assets | 14 | 2019/12/09~2019/12/15 | 流動負債 Current liabilities | 15 | 2019/12/16~2019/12/22 | 流動負債 Current liabilities | 16 | 2019/12/23~2019/12/29 | 長期負債 Long-Term liabilities | 17 | 2019/12/30~2020/01/05 | 長期負債 Long-Term liabilities | 18 | 2020/01/06~2020/01/12 | 期末考 Final exam |
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課業討論時間 Office hours |
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時段1 Time period 1: 時間 Time:依規定免登 地點 Office/Laboratory:依規定免登 時段2 Time period 2: 時間 Time:依規定免登 地點 Office/Laboratory:依規定免登
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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 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. | V | V | V | | | | | | | | | 2.國際觀之能力 2. Global perspective. | V | V | V | | | | | | | | | 3.解決財務問題之能力 3. Problem solving ability in Finance. | V | V | V | | | | | | | | | 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. | V | V | V | | | | | | | | | ※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 | V | | V | | | | | | | | | 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 | V | | V | | | | | | | | | 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 | | | | | | | | | | | |
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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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