國立中山大學 110學年度第1學期 課程教學大綱

National Sun Yat-sen University 110Academic year1st Semester Course syllabus

中文名稱
Course name(Chinese)

 會計學實習（一）

課號
Course Code

 BM103A

英文名稱
Course name(English)

 ACCOUNTING PRACTICE(I)

課程類別
Type of the course

 實習類

必選修
Required/Selected

選修

系所
Dept./faculty

 企業管理學系

授課教師
Instructor

 陳妮雲    

學分
Credit

 1

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.Exercise：100%
2. ： %

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:
This practice class matches with the lecture class, Accounting Principle (I).
















課程目標 Objectives
　　　　　　　　 Objective:
Students apply basic accounting knowledge to solve class problems
















授課方式 Teaching methods
　　　　　　　　  Participation
A general evaluation takes 70% and will be based on your attendance in class.
You should be present in the practice class in time and do exercise. TA will make a roll call 10 minutes after the class begins. If you have not arrived, you are marked as being absent and not allowed to do class practice and the exercise score this time is zero. If students are going to take a leave in the practice class, students need to show a supporting document to TA in person (email is not allowed) one class preceding or one class after the class you are going to take a leave to get an approval and the absence and assignment this time will not be counted.
A specific evaluation takes 30% depending on whether you finish the course evaluation at the end of the semester.
 Exercises
Each exercise is allowed for one hour. You need to finish and turn in within the time limit. At the end of the course, the lowest 1 exercise score will be dropped.
If this course will run in a virtual way, all of evaluation is based on the performance of exercise. For an online exercise, you are required to turn on camera before you start working on the exercise. You need to get it done in A4-size pages by handwriting, scan and combine to one file with the file name (ID+NAME) and submit it before the time limit, if necessary. If you did not turn on camera, you are subject to 20% discount off your original score. Due to the policy of dropping one exercise, no late or make-up exercises will be accepted.
You will get an extra 5% credits if you finish the course evaluation at the end of the semester.
 Online Teaching
If the university requires online teaching for big class, please pay attention to the announcement posted in the Syllabus or the course site of NSYSU Cyber University for guidelines about online teaching.
同步線上實習注意事項:
本課程特質符合學校要求因應疫情之線上上課規範
為配合學校的政策, 本課程打算使用 Microsoft Teams 進行同步線上實習
我開了一門線上課程110-1 BM103A
1. Microsoft Teams 有網路版和單機版，請下載並使用單機版較為穩定，可去Microsoft 官方網站或透過以下聯結:
https://www.microsoft.com/en-us/microsoft-teams/download-app
2. 由於必須有 office365 帳號密碼，才能登入 Microsoft Teams
本校學生已有預設之office365 帳號密碼，不需要再個別申請
帳號: ID@o365.student.nsysu.edu.tw
密碼：單一入口密碼（密碼須包含“英文、數字8-11碼，不可有標點符號）
若帳號密碼有問題， 請聯絡丁義雄先生， 分機2458 (jimmytine@mail.nsysu.edu.tw)
3. 同學請於開學前加入課程, 透過以下聯結:
https://teams.microsoft.com/l/team/19%3aSN3PaBoVFM87LmjuRp_VK2SkwcJLpMDetW8p2fPDBrI1%40thread.tacv2/conversations?groupId=79a5ef51-e410-4e9e-a3a7-ad588ae41482&tenantId=8d689cdb-998c-4078-a2df-1ff59cb5435d
4. 請於上課前熟悉Microsoft Teams 之使用，透過以下聯結:
https://lis.nsysu.edu.tw/p/405-1001-226446,c1238.php?Lang=zh-tw
或進入國立中山大學網站→行政單位→圖書與資訊處→資訊服務→資訊系統→遠距教學應用工具專區
預祝
線上實習順利
開學快樂






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.Participation：20%
2.Exercise：80%

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. Kieso,Financial Accounting (IFRS 4th Edition, Wiley Custom Edition),Tsang Hai Publishing,2021

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
12021/09/19~2021/09/25No class for the first week
22021/09/26~2021/10/02Chapter 1
32021/10/03~2021/10/09Chapter 2(1)
42021/10/10~2021/10/16Chapter 2(2)
52021/10/17~2021/10/23Chapter 3(1)
62021/10/24~2021/10/30Chapter 3(2)
72021/10/31~2021/11/06Chapter 4(1)
82021/11/07~2021/11/13Chapter 4(2)
92021/11/14~2021/11/20Midterm
102021/11/21~2021/11/27Chapter 5(1)
112021/11/28~2021/12/04Chapter 5(2)
122021/12/05~2021/12/11Chapter 6(1)
132021/12/12~2021/12/18Chapter 6(2)
142021/12/19~2021/12/25Chapter 7(1)
152021/12/26~2022/01/01New Year Holiday Flexible
162022/01/02~2022/01/08Chapter 7(2)
172022/01/09~2022/01/15Final
182022/01/16~2022/01/22

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：星期二16:00-18:00
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. 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       
3.問題解決能力(Ability of problem solution) 3. Ability of problem solution.V  V       
4.倫理觀與社會責任實踐(Ethics and social responsibilities) 4. Ethics and social responsibilities.V  V       
5.國際觀(Global perspective)? 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 skillsV  V       
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilitiesV  V       
3.終身學習能力。 3. Lifelong learningV  V       
4.倫理與社會責任。 4. Ethnics and social responsibilityV  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           
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:

　　　　　　　　 本課程無註記包含校外實習

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