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
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中文名稱 Course name(Chinese) |
中級會計學(一) |
課號 Course Code |
FM203 |
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 |
財務管理學系 |
授課教師 Instructor |
林玉華
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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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1.課程參與 participation:10% 2.作業 homework:10% 3.課堂測驗 quiz:20% 4.期中考 mid-term examination:35% 5.期末考 final examination:25%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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藉由觀念的講述、理論的演繹及問題的習作,讓學生對會計理論及各種會計事項的處理方式及流程能有所認識,並能進而應用於日常工作中,成為優秀的財會人員。 Through the narration of concepts, the deduction of theories, and the exercises of problems, students can have an understanding of accounting theory and the processing methods and processes of various accounting matters, and can be applied in daily work to become excellent accounting 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 participation:10% 2.隨堂測驗 quiz:25% 3.期中考Ⅰ&Ⅱ mid-term examination:40% 4.期末考 final examination:25%
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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 | 証業出版股份有限公司 | 第九版上冊(2014) | 台北市 | |
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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 | 2020/09/06~2020/09/12 | 財務會計之環境及會計理論的發展 | 2 | 2020/09/13~2020/09/19 | 損益表, 綜合損益表及權益變動表 | 3 | 2020/09/20~2020/09/26 | 損益表, 綜合損益表及權益變動表/小考1 | 4 | 2020/09/27~2020/10/03 | 資產負債表/隨堂測驗 | 5 | 2020/10/04~2020/10/10 | 利息:現值與終值/小考2 | 6 | 2020/10/11~2020/10/17 | 期中考Ⅰ | 7 | 2020/10/18~2020/10/24 | 現金與應收帳款 | 8 | 2020/10/25~2020/10/31 | 現金與應收帳款/小考3 | 9 | 2020/11/01~2020/11/07 | 存貨 | 10 | 2020/11/08~2020/11/14 | 固定資產-廠房設備之取得與處分-成本決定, 交換取得/小考4 | 11 | 2020/11/15~2020/11/21 | 固定資產-廠房設備之取得與處分-持有期間 | 12 | 2020/11/22~2020/11/28 | 期中考Ⅱ | 13 | 2020/11/29~2020/12/05 | 折舊、折耗與資產價值減損之會計處理-折舊等相關議題 | 14 | 2020/12/06~2020/12/12 | 折舊、折耗與資產價值減損之會計處理-折舊等相關議題/小考 5 | 15 | 2020/12/13~2020/12/19 | 折舊、折耗與資產價值減損之會計處理-評價 | 16 | 2020/12/20~2020/12/26 | 折舊、折耗與資產價值減損之會計處理-評價/小考 6 | 17 | 2020/12/27~2021/01/02 | 折舊、折耗與資產價值減損之會計處理-評 | 18 | 2021/01/03~2021/01/09 | 期末考 |
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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: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
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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. | | | | | | | | | | | | 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. | 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 | | | | | | | | | | ※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 | 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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