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

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    

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:

         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.Quiz 10%
2.Midterm40%
3.Final50%

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 continuing the entity’s operations and making right decisions.
This course continues Accounting Principle (I). You are required to pass Accounting Principle (I) to be allowed to take this course because these two courses are closely connected. Students who fail in Accounting Principle (I) find this course harder to learn and are more likely to fail eventually. To avoid wasting the whole semester and ending with frustration, such students should not take this course this semester.
Following cash and inventory discussed in Accounting Principle (I), we will continuously discuss the remaining asset accounts including accounts receivable, tangible and intangible assets in the second semester. Then we get into liability accounts including current liabilities and non-current liabilities, and equity accounts associating with share capital, dividends, and retained earnings. Finally, we will learn how to prepare the statement of cash flows and analyze financial ratios.


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.
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.


授課方式 Teaching methods

          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.


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.Participation10%
2.Quiz 10%
3.Midterm 30%
4.Final 40%
5.Teamwork in Action10%

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.AutherTitlePublisherYear of
publish
Publisher
place
ISBN#
1Jerry J. Weygandt, Paul D. Kimmel and Donald E. KiesoFinancial Accounting (IFRS 4th Edition)滄海書局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
WeekDateContent and topic
12022/02/13~2022/02/19Chapter 8: Accounts for Receivables (1)
22022/02/20~2022/02/26Chapter 8: Accounts for Receivables (2)
32022/02/27~2022/03/05Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (1)
42022/03/06~2022/03/12Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (2)
52022/03/13~2022/03/19Chapter 10: Current Liabilities
62022/03/20~2022/03/26Chapter 11: Non-Current Liabilities (1)
72022/03/27~2022/04/02Chapter 11: Non-Current Liabilities (2)
82022/04/03~2022/04/09Midterm I on 4/6
92022/04/10~2022/04/16ations: Organization, Share Transactions, Dividends, and Equity (1)
102022/04/17~2022/04/23ations: Organization, Share Transactions, Dividends, and Equity (2)
112022/04/24~2022/04/30Chapter 13: Investments (1)
122022/05/01~2022/05/07Chapter 13: Investments (2)
132022/05/08~2022/05/14Chapter 14: Statement of Cash Flows (1)
142022/05/15~2022/05/21Chapter 14: Statement of Cash Flows (2)
152022/05/22~2022/05/28Chapter 15: Financial Analysis: The Big Picture
162022/05/29~2022/06/04Final on 6/1
172022/06/05~2022/06/11Teamwork in Action
182022/06/12~2022/06/18

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:星期三12:00~14:00
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. VV  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.VV  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. VV         
※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 skillsV   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 learningVV  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 perspectiveVV         
8.合作與領導能力。 8. Team work and leadershipV   V V    
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:

        
SDG1-消除貧窮(No Poverty)
SDG2-消除飢餓 (Zero Hunger)
SDG3-良好健康與福祉(Good Health and Well-being)
SDG4-教育品質(Quality Education)
SDG5-性別平等(Gender Equality)
SDG6-乾淨水源與公共衛生(Clean Water and Sanitation)
SDG7-可負擔乾淨能源(Affordable and Clean Energy)
SDG8-優質工作與經濟成長(Decent Work and Economic Growth)
SDG9-工業、創新和基礎建設(Industry,Innovation and Infrastructure)
SDG10-減少不平等(Reduced Inequalities)
SDG11-永續城市(Sustainable Cities and Communities)
SDG12-責任消費與生產(Responsible Consumption and Production)
SDG13-氣候行動(Climate Action)
SDG14-海洋生態(Life Below Water)
SDG15-陸域生態(Life on Land)
SDG16-和平、正義和穩健的制度(Peace,Justice And Strong Institutions)
SDG17-促進目標實現的全球夥伴關係(Partnership for the Goals)
本課程和SDGS無關

本課程校外實習資訊: This course is relevant to internship:

         本課程包含校外實習(本選項僅供統計使用,無校外實習者,得免勾記)
The course includes internship.(For statistical use only. If the course without internship, please ignore this item.)

實習定義:規劃具有學分或時數之必修或選修課程,且安排學生進行實務與理論課程實習,於實習終了取得考核證明繳回學校後,始得獲得學分;或滿足畢業條件者。(一般校內實習請勿勾選此欄位)

Internship: The required or elective courses should include credits and learning hours. Students should participate in the corporative company or institution to practice and learn the real skills. An internship certification must be handed in at the end of internship to get the credits or to fulfil the graduation requirements.

回上一頁