國立中山大學108學年度第2學期會計學課程大綱

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

課號
Course Code

IB521

英文名稱
Course name(English)

ACCOUNTING

課程類別
Type of the course

講授類

必選修
Required/Selected

選修

系所
Dept./faculty

管理學院國際經營管理碩士學程

授課教師
Instructor

王萬成

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.Homework：30%
2.Take home midterm exam：30%
3.Term paper：30%
4.Participation：10%

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.)】

a. The changing role of accounting in a dynamic business environment
b. Basic cost concepts, costing techniques and decision making
c. Activity-based costing, activity analysis and management
d. Cost behavior and decision makings
e. Budgeting, performance measurement, decentralization and responsibility accounting
f. Balanced scorecard and organization management
g. Target costing
f. Strategic management accounting and business sustainability
g. accounting for long-term liabilities
h. accounting for investment and fair value

課程目標 Objectives

1. A thorough understanding of the roles of managememt accounting in a modern, competitive business environment.
2. Applications of management accounting techniques and concepts in different decision scenarios.

授課方式 Teaching methods

Lectures.
Homework: Homework assignments will be given weekly. A set of questions including exercises and problems and covering the weekly topics from each chapter end will be selected after each class. Weekly quizzes will mostly from the exercise questions while the midterm and final exams will mostly from the problem questions.
Quizzes: The quizzes will be administered weekly by the teaching assistant at the beginning of the class (2:10-2:40). Only calculators are allowed in the exams and quizzess. Mobile devices are not allowed in the the exam and quizzes.

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.homework：20%
2.quizzes：20%
3.midterm exam：30%
4.final exam：30%

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	Ronald W. Hilton, David E. Platt.	Managerial Accounting: Creativing Value in a Dynamic Business Environment	McGraw-Hill Taiwan Branch	2017	Taiwan	978-986-341-301-1

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	Introduction and Ch 1 the role of management accounting
2	2020/03/01~2020/03/07	Ch 2 Basic Cost Management Concepts
3	2020/03/08~2020/03/14	Ch 3 Product costing and cost accumulation in a batch production environment
4	2020/03/15~2020/03/21	Ch 4 Process costing and hybrid product-costing systems
5	2020/03/22~2020/03/28	Ch 5 Activity-Based costing and management
6	2020/03/29~2020/04/04	Ch 6 Activity analysis, cost behavior, and cost estimation
7	2020/04/05~2020/04/11	Ch 7 Cost-Volume-Profit analysis
8	2020/04/12~2020/04/18	Review
9	2020/04/19~2020/04/25	Midterm Exam
10	2020/04/26~2020/05/02	Ch 8 Variable costing and the costs of quality and sustainability
11	2020/05/03~2020/05/09	Ch 9 Financial planning and anslysis
12	2020/05/10~2020/05/16	Ch 10 Standard costing and analysis of overhead costs
13	2020/05/17~2020/05/23	Ch 11 Flexible budgeting and analysis of overhead costs
14	2020/05/24~2020/05/30	Ch 12 Responsibliity accounting, operational performance measures, and the balanced scorecard
15	2020/05/31~2020/06/06	Ch 13 Investment centers and transfer pricing
16	2020/06/07~2020/06/13	Ch 14 Decision making: relevant costs and benefits/recess if a term paper is selected
17	2020/06/14~2020/06/20	Review/recess if a term paper is selected.
18	2020/06/21~2020/06/24	Final Exam/Submission of a term paper if a term paper is seleced.

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：星期二12:00-13:10
地點 Office/Laboratory：4077
時段2 Time period 2：
時間 Time：星期三12:00-15:10
地點 Office/Laboratory：4077

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.具備專業倫理觀與社會責任實踐力。 1.Students will be aware of issues in business ethics and will carry out their social responsibilities.

2.具備專業管理知能。 2.Students will develop advanced knowledge in the management of business.

3.具備溝通及團隊合作能力。 3.Students will be able to communicate and perform effectively in teamwork.

4.具備分析與解決問題的能力。 4.Students are able to develop logical thinking and apply analytical tools for problem-solving.

5.具備國際觀之新思維。 5.Students are able to possess global vision.

※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