國立中山大學109學年度第1學期會計學（一）課程大綱

國立中山大學 109學年度第1學期課程教學大綱

National Sun Yat-sen University 109Academic year1st Semester Course syllabus

中文名稱
Course name(Chinese)

會計學（一）

課號
Course Code

BM101

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

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.Midterm I：30%
2.Midterm II：35%
3.Final：35%
4.： %

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 for two semesters and targets to give students a complete accounting concept. The final output of an accounting system includes four financial statements: Income Statement, Retained Earnings Statement (or Statement of Stockholders’ Equity), Statement of Financial Position and Statement of Cash Flows. Assets, equity and liabilities are reported in the statement of financial position. The first part for this semester focuses on the accounting terminology, debit and credit rules and accounting procedures to prepare for the first three statements on a regular basis. It also discusses some assets items like inventories and cash in detail.

課程目標 Objectives

Objective:
This course has two objectives: The first one is to help students develop a basic knowledge in learning accounting and 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 developing students’ future career.

授課方式 Teaching methods

 Participation:
A general evaluation takes 70% and will be based on your attendance, individual and group work response to the questions raised in class. Students are required to preview class materials. Please be in class on time. If you are late for 10 minutes or more, you are considered as being absent. Each student will be assigned a fixed seat in class. Please sit according to the assigned seat table. If you sit on the wrong seat and are being mistakenly marked with absence, no disputes. Students need to sign the blank seat table during class. If you are found to sign for others to cover their absence, you will lose points for this part totally. Please also fold half of A4 page with your name and put it in the front of your table big enough to be visible to my eye. If students are going to take a leave in class, you need to show me (email is not acceptable) a supporting document in person within the valid period that is one week preceding or one week after the absent class.
A specific evaluation takes 30% depending on your presence on the day of the course evaluation.
 Three Exams:
Two midterm and one final exams are arranged to measure students’ learning progress. First midterm exam covers the topics from Week 1 to 7, second midterm exam covers the topics from Week 9 to 12 while the final examines covers the topics from Week 14 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 20% discount off their original score.
The three exams will be held during 16:10~18:10 on 10/28(Wed.), 12/2(Wed.) and 12/30(Wed.), respectively.
The three exams total 80% of final grade, each weighting 25%, 25% and 30% respectively.
 Teamwork in Action
Members in a team have to work on financial information from the consolidated financial report for the most recent year ended on December 31 for the target firm from the source of Market Observation Post System website (公開資訊觀測站), prepare a written report and make presentation at the end of this semester. You can start finding your group members at your earliest convenience. I will draw to decide the group number after the student name list is finalized. The details about the group report will be announced after the group number has been decided.

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. Three exams：80%
3. Teamwork in Action：10%
4. ： %
5.： %
6.： %

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),	Tsang Hai Publishing,	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	2020/09/06~2020/09/12	Course Overview & Chapter 1: Accounting in Action
2	2020/09/13~2020/09/19	Chapter 2: The Recording Process (1)
3	2020/09/20~2020/09/26	Chapter 2: The Recording Process (2)
4	2020/09/27~2020/10/03	Mid-Autumn Festival
5	2020/10/04~2020/10/10	Chapter 3: Adjusting the Accounts (1)
6	2020/10/11~2020/10/17	Chapter 3: Adjusting the Accounts (2)
7	2020/10/18~2020/10/24	Chapter 4: Completing the Accounting Cycle
8	2020/10/25~2020/10/31	Midterm I
9	2020/11/01~2020/11/07	Chapter 5: Accounting for Merchandising Operations (1)
10	2020/11/08~2020/11/14	Chapter 5: Accounting for Merchandising Operations (2)
11	2020/11/15~2020/11/21	Chapter 6: Inventories (1)
12	2020/11/22~2020/11/28	Chapter 6: Inventories (2)
13	2020/11/29~2020/12/05	Midterm II
14	2020/12/06~2020/12/12	Chapter 7: Fraud, Internal Control, and Cash
15	2020/12/13~2020/12/19	Chapter 8: Accounting for Receivables (1)
16	2020/12/20~2020/12/26	Chapter 8: Accounting for Receivables (2)
17	2020/12/27~2021/01/02	Final
18	2021/01/03~2021/01/09	Teamwork in Action

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：星期四14:00-16:00
地點 Office/Laboratory：CM4089-1
時段2 Time period 2：
時間 Time：星期二12:00-14:00
地點 Office/Laboratory：CM4089-1

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 ability and team cooperation) 2. Communication ability 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(Ethics and social responsibilities) 4. Ethics 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