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) |
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
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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.class participation:30% 2.Mid term exam:35% 3.final exam:35%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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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.
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授課方式 Teaching methods |
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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.
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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.homework:10% 2.quizzes:20% 3.midterm exam:20% 4.final exam:30% 5.class participation: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 | Ronald W. Hilton, David E. Platt. | Managerial Accounting: Creativing Value in a Dynamic Business Environment | McGraw-Hill Taiwan Branch | 2020, 12 edition | Taiwan | 987-1-260-55639-0 |
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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 | Class orientation and Ch 1 the role of management accounting | 2 | 2020/09/13~2020/09/19 | Ch 2 Basic Cost Management Concepts | 3 | 2020/09/20~2020/09/26 | Ch 3 Product costing and cost accumulation in a batch production environment | 4 | 2020/09/27~2020/10/03 | Ch 4 Process costing and hybrid product-costing systems | 5 | 2020/10/04~2020/10/10 | Ch 5 Activity-Based costing and management | 6 | 2020/10/11~2020/10/17 | Ch 6 Activity analysis, cost behavior, and cost estimation | 7 | 2020/10/18~2020/10/24 | Ch 7 Cost-Volume-Profit analysis | 8 | 2020/10/25~2020/10/31 | Review | 9 | 2020/11/01~2020/11/07 | Midterm Exam | 10 | 2020/11/08~2020/11/14 | Break | 11 | 2020/11/15~2020/11/21 | Ch 8 Variable costing and the costs of quality and sustainability | 12 | 2020/11/22~2020/11/28 | Ch 9 Financial planning and anslysis | 13 | 2020/11/29~2020/12/05 | Ch 10 Standard costing and analysis of overhead costs | 14 | 2020/12/06~2020/12/12 | Ch 11 Flexible budgeting and analysis of overhead costs | 15 | 2020/12/13~2020/12/19 | Ch 12 Responsibliity accounting, operational performance measures, and the balanced scorecard | 16 | 2020/12/20~2020/12/26 | Ch 13 Investment centers and transfer pricing | 17 | 2020/12/27~2021/01/02 | Review | 18 | 2021/01/03~2021/01/09 | 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:星期四12:00-15:00 地點 Office/Laboratory:4077 時段2 Time period 2: 時間 Time:星期二12:00-13:10 地點 Office/Laboratory:4077
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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.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. | V | V | | | | | | | | | | 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. | V | V | | | | | | | | | | 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 | V | V | | | | | | | | | | 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 | | | | | | | | | | | |
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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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