國立中山大學 111學年度第1學期 課程教學大綱
National Sun Yat-sen University 111Academic year1st Semester Course syllabus
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中文名稱 Course name(Chinese) |
會計學(一) |
課號 Course Code |
MIS104 |
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 |
資訊管理學系 |
授課教師 Instructor |
蕭哲芬
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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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尚未建立傳染性肺炎(武漢肺炎)課程評分方式﹝評分標準及比例﹞
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課程大綱 Course syllabus |
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課程目標 Objectives |
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會計是企業的語言,是瞭解組織運作結果的基礎,因此做為一個現代人均需俱備會計學的知識,無論任何行業或個人未來理財則均需了解會計。本課程的設計,係先介紹財務會計學的基本流程與觀念,並從財務報表組成要素的會計科目一一介紹與練習,讓學生們瞭解會計運作,進而結合現代商業知識,包括民法、公司法、商業會計法等攸關現實商業世界必用之法令,使學生們能深入淺出的吸收圍繞在身邊的商業資訊與會計知識如何配合,奠定未來作為管理階層人員的基本學能之基礎。 Accounting is used as the communication intermedia between enterprise and the stakeholders. As a student in the management school, Accounting is the fundamental for business education. In this course, students will learn the goals and business structure of an enterprise, the process of accounting procedures, accounting rules, and the detailed accounting procedures of Assets.
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授課方式 Teaching methods |
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因應線上遠距教學,9/27 (一) 上課時會以google meet 方式進行, 以下為 google meet 之登入密碼: https://meet.google.com/ycj-ghsr-jao 注意事項如下,務必嚴格遵守 1. 學校要求留下同學出席紀錄,課程中會進行錄影並點名,請遵照上課時間準時上課。 2. 請於課程時間至少5分鐘前登入,並預備參加課程。 3. 請同學以學校郵件帳號登入,不以校內郵件帳號進入,可能無法登入。 4. 進入會議室後請關閉麥克風,有問題先舉手,或以文字輸入問題發問。 講授及實習 Lectures and Reviews Practice
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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.實習課小考成績(Review Tests):40% 2.期中考(Midterm Exam):25% 3.期末考(Final Exam):25% 4.課堂參與 (Class Participation):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 | 鄭丁旺 | 會計學原理 15版 | 鄭丁旺 | 2018 | 台北 | | 2 | 李宗黎 林蕙真 | 會計學新論 | 華泰 | 2011 | 台北 | |
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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 | 2022/09/04~2022/09/10 | 導論 (Introduction) | 2 | 2022/09/11~2022/09/17 | 會計之基本概念(Basic Concepts in Accounting) | 3 | 2022/09/18~2022/09/24 | 會計循環(一)(Accounting cycle) | 4 | 2022/09/25~2022/10/01 | 會計循環(一))(Accounting cycle) | 5 | 2022/10/02~2022/10/08 | 會計循環(二))(Accounting cycle) | 6 | 2022/10/09~2022/10/15 | 會計循環(二))(Accounting cycle) | 7 | 2022/10/16~2022/10/22 | 買賣業會計(Merchandise Accounting) | 8 | 2022/10/23~2022/10/29 | 買賣業會計(Merchandise Accounting) | 9 | 2022/10/30~2022/11/05 | 期中考(Midterm Exam) | 10 | 2022/11/06~2022/11/12 | 會計資訊系統(Accounting Information System) | 11 | 2022/11/13~2022/11/19 | 現金與銀行存款(Cash) | 12 | 2022/11/20~2022/11/26 | 應收款項(Receivables) | 13 | 2022/11/27~2022/12/03 | 應收款項(Receivables) | 14 | 2022/12/04~2022/12/10 | 存貨(Inventory) | 15 | 2022/12/11~2022/12/17 | 存貨(Inventory) | 16 | 2022/12/18~2022/12/24 | 廠房設備(PPE) | 17 | 2022/12/25~2022/12/31 | 廠房設備(PPE) | 18 | 2023/01/01~2023/01/07 | 期末考(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:依規定免登 地點 Office/Laboratory:依規定免登 時段2 Time period 2: 時間 Time:依規定免登 地點 Office/Laboratory:依規定免登
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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.具備資訊倫理與社會責任實踐的能力 1. Awareness of information ethics. | V | V | | | | | | | | | | 2.具備溝通能力 2. Communication Skills. | V | V | | | | | | | | | | 3.具備解決資訊管理問題之能力 3. Capabilities to solve IT-related problems. | V | | V | | | | | | | | | 4.具備資訊管理之專業知識 4. Professional knowledge of information technology. | V | V | | | | | | | | | | 5.具備國際觀 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 | V | V | | | | | | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | V | | | | | | | | | | | 3.終身學習能力。 3. Lifelong learning | | | | | | | | | | | | 4.倫理與社會責任。 4. Ethnics and social responsibility | V | | | | | | | | | | | 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 | 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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