國立中山大學108學年度第2學期會計學（二）課程大綱

國立中山大學 108學年度第2學期課程教學大綱

National Sun Yat-sen University 108Academic year Course syllabus

中文名稱
Course name(Chinese)

會計學（二）

課號
Course Code

BM102A

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：

同步遠距【透過網路直播技術，同時進行線上教學，得採Microsoft Teams、Adobe connect等軟體進行】
同步遠距含錄影【透過網路直播技術，同時進行線上教學並同時錄影，課程內容可擇日再重播，得採Microsoft Teams、Adobe connect等軟體進行】
非同步遠距【課堂錄影或錄製數位教材放置網路供學生可非同時進行線上學習，得採EverCam、PPT簡報錄影、錄音方式進行】
實作類課程，經評估無法採遠距課程教學，後續復課後密集補課

★遠距教學軟體操作說明連結

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：

1.期中考：50%
2.期末考：50%

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.)】

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 semesters and targets to give students a whole and complete accounting concept. Following cash, inventory and receivable accounts discussed in the first semester, we will continuously discuss the remaining asset accounts including tangible and intangible assets in the second semester. 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 the 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. Each student needs to choose a seat in class in the seat table. Please sit according to the seat table and sign in the seat table to account for being present. Students who are not seated according to the seat table can not argue if they were marked as being not present. If students are going to take a leave in class, students need to show a document one class preceding or one class after the class you are going to take a leave to get an approval of not being present. Students who show your document beyond the valid period will be marked as not being present. Students who are late in class more than 20 minutes are considered as being not present.
The basic points are 8 if you are present round the semester. You points would be adjusted up if you raise your hand to answer questions automatically and correctly. Your points would be adjusted down if you answer questions incorrectly, practice class exercise poorly, sleep, or play mobile phones.
 Assignment in the Practice Class:
You should be present in the practice class in time and do exercise. If you are late more than 20 minutes after the class begins, you are not allowed to do class practice and the assignment this time is zero. If students are going to take a leave in the practice class, students need to show a document to TA one class preceding or one class after the class you are going to take a leave to get an approval of not being present and the assignment this time will not be counted, otherwise it will be graded as zero.
 Quiz:
Random quizzes are to test whether students review the material discussed previously in class. Quizzes will be scheduled at the beginning of the class randomly. Quizzes have time limit. If you miss a quiz regardless of reasons, you are not allowed to take a make-up quiz.
 Two Exams:
One midterm and one final exams are arranged to measure students’ learning progress. First midterm exam covers the topics from Week 1 to 6 and the final examines covers the topics from Week 8 to 13. 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 20% discount off their original score.
If you enroll practice class, the two exams rank from high to low and weight 35% and 25% of total grades respectively. If you do not enroll practice class, the two exams rank from high to low and weight 40% and 30% of total grades respectively.
 Final Report-Teamwork in Action
Members in a team have to work on financial information from the parent annual audit report for the most recent year (i.e. the fourth quarter) for the target firm from the Market Observation Post System website (公開資訊觀測站), prepare a final report and make presentation at the last class of this semester. I will draw to decide team number after the list of student name is finalized. Please memorize your team number which is also the sequence of making presentation. If you have any questions, please ask at the time when the final report in details is announced. No more questions about the final report will be answered after it is announced. Please decide and report the target firm and the target industry by next class after the team number is decided. If two teams choose the same target firm, the team that earlier report has priority. Please upload the final report during the valid time. The team grade will be deducted by five points for upload delay. Each member of the team must be assigned a part of teamwork and make presentation for the part he/she is assigned. The team grade will be deducted by five points if a member does not make presentation. Each team needs to help rank performance of other teams and turn in the best two among them with supporting reasons at the end of the class. Each team can get extra 5 points for helping rank performance.

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.Quiz：10%
3.Assignment in the Practice Class：10%
4.Two exams：60%
5.Teamwork in Action：10%

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	Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso	Financial Accounting (IFRS 4th Edition)	滄海書局	2019

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	2020/02/27~2020/02/29	Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (1)
2	2020/03/01~2020/03/07	Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (2)
3	2020/03/08~2020/03/14	Chapter 10: Current Liabilities
4	2020/03/15~2020/03/21	Chapter 11: Non-Current Liabilities (1)
5	2020/03/22~2020/03/28	Chapter 11: Non-Current Liabilities (2)
6	2020/03/29~2020/04/04	Children's Day-Flexible
7	2020/04/05~2020/04/11	Midterm
8	2020/04/12~2020/04/18	Chapter 12: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings (1)
9	2020/04/19~2020/04/25	Chapter 12: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings (2)
10	2020/04/26~2020/05/02	Chapter 13: Investments (1)
11	2020/05/03~2020/05/09	Chapter 13: Investments (2)
12	2020/05/10~2020/05/16	Chapter 14: Statement of Cash Flows-Indirect Method (1)
13	2020/05/17~2020/05/23	Chapter 14: Statement of Cash Flows-Indirect Method (2)
14	2020/05/24~2020/05/30	Final
15	2020/05/31~2020/06/06	Chapter 14: Statement of Cash Flows-Direct Method (Appendix 14A) (3)
16	2020/06/07~2020/06/13	Chapter 15: Financial Analysis: The Big Picture
17	2020/06/14~2020/06/20	Teamwork in Action
18	2020/06/21~2020/06/24	Dragon Boat Festival

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：星期四12:00~14:00
地點 Office/Laboratory：CM4089-1
時段2 Time period 2：
時間 Time：星期五14:00~16:00
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) 1. General knowledge of business management.

2.溝通能力與團隊合作(communication and team cooperation) 2. Communication and team cooperation.

3.問題解決能力(ability of problem solution) 3. Ability of problem solution.

4.倫理觀與社會責任實踐(ethical and social responsibilities) 4. Ethical and social responsibilities.

5.國際觀(global perspective) 5. 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。 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