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國立中山大學 109學年度第2學期 課程教學大綱
National Sun Yat-sen University 109Academic year Course syllabus
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中文名稱
Course name(Chinese) |
會計學（二） |
課號
Course Code |
GEAI1432 |
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 |
跨院選修(管) |
授課教師
Instructor |
陳妮雲
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學分
Credit |
3 |
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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，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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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 sustaining the entity’s operations and making right decisions.
This course covers two semesters and targets to give students a whole and complete accounting concept. Following cash, inventory and receivable accounts discussed in the first semester, we will continuously discuss the remaining asset accounts including 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.
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課程目標 Objectives |
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This course has two objectives: The first one is to help students develop an interest and basic knowledge in learning accounting as well as 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 the continued development of students’ future career.
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授課方式 Teaching methods |
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Students are expected to read the assigned materials (text chapter and lecture) before class and be present in class. Each student needs to fix a seat and sign in the blank place of your seat in the seat table to account for being present. If you are found to sign for others to cover their absence, you will lose full points for this part. Students who are not seated according to the seat table cannot argue if they are mistakenly marked as being absent. If students are going to take a leave in class, students need to show me a proof in person (email is not acceptable) within the valid period that is one class preceding or one class following the class you are going to take a leave to get an approval of absence. Students who fail to show a proof within the valid period will be marked with absence. Submitting a proof beyond the valid period will not be allowed to change the previously absent record. Students who are late in class 20 minutes or more after the class begins are considered as absence.
The basic points are 8 if you are present round the semester. Extra two points are credits depending on whether you are active in attending class discussion.
Three Exams:
Two midterm and one final exams are arranged to evaluate your learning performance. First midterm exam covers the topics from week 1 to 6, second midterm exam covers the topics from week 8 to 11 while the final examines covers the topics from week 13 to 16. All exams will be close book/lectures. Make-up exams are usually not allowed. If students miss an exam due to an illness or other emergency reason, it is your responsibility to notify the instructor, and provide the instructor with verified documents. In all unusual cases, permission to make-up exams for a midterm or the final is at the instructor’s discretion and the request must be made by students at least 4 days in advance. Students that take a make-up exam are subject to 20% discount off their original score.
The three exams will be held during 16:10~18:10 on 4/7(Wed.), 5/12(Wed.) and 6/16(Wed.), respectively.
Teamwork in Action
Members in a team have to work on financial information from the consolidated annual report for the most recent year 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 student list of the enrollment is finalized. I will post the key points for preparing a final report after dividing students into groups.
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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.Midterm I：25%
3.Midterm II：25%
4.Final ：30%
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 | 2021/02/21~2021/02/27 | Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (1) | | 2 | 2021/02/28~2021/03/06 | Chapter 9: Plant Assets, Natural Resources, and Intangible Assets (2) | | 3 | 2021/03/07~2021/03/13 | Chapter 10: Current Liabilities (1) | | 4 | 2021/03/14~2021/03/20 | Chapter 10: Current Liabilities (2) | | 5 | 2021/03/21~2021/03/27 | Chapter 11: Non-Current Liabilities (1) | | 6 | 2021/03/28~2021/04/03 | Chapter 11: Non-Current Liabilities (2) | | 7 | 2021/04/04~2021/04/10 | Midterm I on 4/7 | | 8 | 2021/04/11~2021/04/17 | Chapter 12: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings (1) | | 9 | 2021/04/18~2021/04/24 | Chapter 12: Corporations: Organization, Share Transactions, Dividends, and Retained Earnings (2) | | 10 | 2021/04/25~2021/05/01 | Chapter 13: Investments (1) | | 11 | 2021/05/02~2021/05/08 | Chapter 13: Investments (2) | | 12 | 2021/05/09~2021/05/15 | Midterm II on 5/12 | | 13 | 2021/05/16~2021/05/22 | Chapter 14: Statement of Cash Flows (1) | | 14 | 2021/05/23~2021/05/29 | Chapter 14: Statement of Cash Flows (2) | | 15 | 2021/05/30~2021/06/05 | Chapter 15: Financial Analysis: The Big Picture (1) | | 16 | 2021/06/06~2021/06/12 | Chapter 15: Financial Analysis: The Big Picture (2) | | 17 | 2021/06/13~2021/06/19 | Final on 6/16 | | 18 | 2021/06/20~2021/06/26 | Teamwork in Action |
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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：星期三14:00~16:00
地點 Office/Laboratory：CM4089-1
時段2 Time period 2：
時間 Time：星期四14:00~16:00
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.
課外閱讀 Outside reading.
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 | | 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 | | 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 | | V | | | 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 | V | V | | V | | | V | | V | | | | 3.終身學習能力。 3. Lifelong learning | V | 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 | | V | | | V | | V | | | | 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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