國立中山大學 110學年度第2學期 課程教學大綱
National Sun Yat-sen University 110Academic year Course syllabus
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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
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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.Quiz :10% 2.Midterm:40% 3.Final:50%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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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. Academic Integrity: Students should comply with NSYSU honor code. Cellphone use for making a call or texting during class is prohibited. Please make sure to turn off your phone or set your phone on vibration mode during class. If you have to leave class early, please tell me before class starts.
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授課方式 Teaching methods |
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Participation The evaluation will be based on your attendance, individual and group work response to the questions raised in class. Students are expected to attend all class sessions. Please be in class on time. If you attend class late or leave earlier for 30 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. If students are required to sign the blank seat table during class, please sign your name and ID only and do not sign for others. If you are found to sign for others to cover their absence, you will lose points for this part totally. If students cannot show up 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 class you did not show up to avoid being marked as absence. Quiz Quiz will be arranged randomly in class. You will be allowed for 15 minutes to complete it. Each quiz will have True/False or multiple-choice questions. At the end of the course, the lowest 1 quiz score will be dropped. Due to the policy of dropping one quiz, no late or make-up quizzes will be accepted. The assignments will be appointed at the end of lecture for each chapter. You are required to practice by yourself. Exams: Midterm and Final exams are used to measure students’ learning progress. All exams will be close book/lectures. Students will have 2 hours to complete the exam. Make-up exams are usually not allowed. If students miss an exam due to extenuating circumstances, it is your responsibility to contact me prior to the exam, 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. You cannot miss an exam and expect to take the make-up exam without prior approval. If you are allowed to take the make-up exam, you are subject to 20% discount off your original score. Important Notice: Schedule time for midterm and final exams The midterm and final exams will be held on 4/6 (Wed.) and 6/1 (Wed.) respectively between 16:10~18:10 in person. The classrooms to hold the exam will be announced prior to the exam. Teamwork in Action: Members in a team have to work on financial information from the consolidated annual report for the most recent year (i.e. the fourth quarter) ended on December 31 if the target firm is calendar year basis. The source of financial information is from Market Observation Post System website (公開資訊觀測站). Each group is required to submit a final report and make presentation at the end of this semester. Please find your group members at your earliest convenience. I will draw to decide the group number after the enrollment for this course is finalized. I will post the key points for preparing a final report after the group number has been decided.
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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.Participation:10% 2.Quiz :10% 3.Midterm :30% 4.Final :40% 5.Teamwork in Action:10%
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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 | Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso | Financial Accounting (IFRS 4th Edition) | 滄海書局 | 2019 | | |
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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 | 2022/02/13~2022/02/19 | Chapter 8: Accounts for Receivables (1) | 2 | 2022/02/20~2022/02/26 | Chapter 8: Accounts for Receivables (2) | 3 | 2022/02/27~2022/03/05 | Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (1) | 4 | 2022/03/06~2022/03/12 | Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (2) | 5 | 2022/03/13~2022/03/19 | Chapter 10: Current Liabilities | 6 | 2022/03/20~2022/03/26 | Chapter 11: Non-Current Liabilities (1) | 7 | 2022/03/27~2022/04/02 | Chapter 11: Non-Current Liabilities (2) | 8 | 2022/04/03~2022/04/09 | Midterm I on 4/6 | 9 | 2022/04/10~2022/04/16 | ations: Organization, Share Transactions, Dividends, and Equity (1) | 10 | 2022/04/17~2022/04/23 | ations: Organization, Share Transactions, Dividends, and Equity (2) | 11 | 2022/04/24~2022/04/30 | Chapter 13: Investments (1) | 12 | 2022/05/01~2022/05/07 | Chapter 13: Investments (2) | 13 | 2022/05/08~2022/05/14 | Chapter 14: Statement of Cash Flows (1) | 14 | 2022/05/15~2022/05/21 | Chapter 14: Statement of Cash Flows (2) | 15 | 2022/05/22~2022/05/28 | Chapter 15: Financial Analysis: The Big Picture | 16 | 2022/05/29~2022/06/04 | Final on 6/1 | 17 | 2022/06/05~2022/06/11 | Teamwork in Action | 18 | 2022/06/12~2022/06/18 | |
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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:星期四14:00~16:00 地點 Office/Laboratory:CM4089-1 時段2 Time period 2: 時間 Time:星期三12:00~14:00 地點 Office/Laboratory:CM4089-1
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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.基礎的管理知識(general knowledge of business management) 1. General knowledge of business management. | V | V | | | V | | V | | | | | 2.溝通能力與團隊合作(Communication ability and team cooperation) 2. Communication ability and team cooperation. | V | | | | V | | V | | | | | 3.問題解決能力(Ability of problem solution) 3. Ability of problem solution. | V | V | | | V | | V | | | | | 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. | 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 | V | | | | V | | V | | | | | 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 | | | 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 | V | V | | | | | | | | | | 8.合作與領導能力。 8. Team work and leadership | V | | | | V | | V | | | | | 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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