國立中山大學110學年度第1學期會計學（一）課程大綱

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（一）

課號
Course Code

GEAI1415

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

跨院選修(管)

授課教師
Instructor

陳妮雲

學分
Credit

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：

尚未建立傳染性肺炎(武漢肺炎)授課方式調整

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：

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﹞

課程大綱 Course syllabus

Description:
An accounting system is created to guide the entity how to record its operations in an organized 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 operation results. A high quality of accounting is indispensable in sustaining the entity’s operations and making right decisions.
This course covers two parts for two semesters and targets to give students a complete accounting concept. The final output of an accounting system includes four financial statements: Income Statement, Retained Earnings Statement (or Statement of Stockholders’ Equity), Statement of Financial Position and Statement of Cash Flows. Assets, equity and liabilities are reported in the statement of financial position. The first part for this semester focuses on the accounting terminology, debit and credit rules and accounting procedures to prepare for the first three statements on a regular basis. It also discusses some assets items like inventories and cash in detail.

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.

授課方式 Teaching methods

 Participation
A general evaluation takes 70% and 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. For an online class, your attendance is based on an electronic attendance record. For a physical class, 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. Students need to sign the blank seat table during class. 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.
A specific evaluation takes 30% depending on whether you finish the course evaluation at the end of the semester.
 Quiz and Assignment
Quiz will be scheduled in class. You will be allowed for 20 minutes to complete it. For an online quiz, you are required to turn on camera before you start working on the quiz. If you did not turn on camera, you are subject to 20% discount off your original score. 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. If you are asked to submit it, you need to get it done in A4-size pages by handwriting, scan and combine to one file with the file name (ID+NAME), if necessary, and submit it within 10 minutes before and after next class begins to the assignment area of NSYSU Cyber University. If you forget to submit an assignment by the deadline, you can get 50% credit if you submit within 2 days of the original due date. After the 2-day late period, no extension will be granted. At the end of the course, the lowest 1 homework assignment score will be dropped. If you are not asked to submit the assignment, 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
The midterm and final will be held on 11/17 (Wed.) and 1/12 (Wed.) respectively between 16:10~18:10 for a physical exam. The venue to held the exam will be announced prior to the exam.
If we change to online exam, you are required to turn on camera before you start working on the exam. If you did not turn on camera, you are subject to 20% discount off your original score. You are only allowed one hour for online exam.
 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.
同步線上教學注意事項:
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 進行同步線上教學
我開了一門線上課程110-1 BM101
1. Microsoft Teams 有網路版和單機版，請下載並使用單機版較為穩定
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
有關 Microsoft Teams 下載、使用和office365 帳號密碼查詢, 請參考以下網址:
https://lis.nsysu.edu.tw/p/405-1001-226446,c1238.php?Lang=zh-tw
或進入圖書與資訊處→資訊服務→資訊系統→遠距教學應用工具專區
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%3abkNgkdZV0zLh49jnQZrhA5DC9ATVaOO-OYVeXLBSyR01%40thread.tacv2/conversations?groupId=788906f4-73fc-478b-8a9a-f9124dfbe9dd&tenantId=8d689cdb-998c-4078-a2df-1ff59cb5435d
線上課程較容易分心, 希望同學集中注意力, 認真學習。
只要善用學習工具，線上學習效果並不亞於實體課程。
預祝
線上學習順利
開學快樂
選課需知:
1. 本課程加簽限本系、輔系和雙主修學生，若欲加簽，可透過課程連結進入聽課
2. 本課程不開放給欲旁聽之學生

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：10%
2.Quiz and Assignment ：20%
3.Midterm：30%
4. Final：40%
5.： %
6.： %

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.	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, 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
Week	Date	Content and topic
1	2021/09/19~2021/09/25	Course Overview
2	2021/09/26~2021/10/02	Chapter 1: Accounting in Action
3	2021/10/03~2021/10/09	Chapter 2: The Recording Process (1)
4	2021/10/10~2021/10/16	Chapter 2: The Recording Process (2)
5	2021/10/17~2021/10/23	Chapter 3: Adjusting the Accounts (1)
6	2021/10/24~2021/10/30	Chapter 3: Adjusting the Accounts (2)
7	2021/10/31~2021/11/06	Chapter 4: Completing the Accounting Cycle (1)
8	2021/11/07~2021/11/13	Chapter 4: Completing the Accounting Cycle (2)
9	2021/11/14~2021/11/20	Midterm I
10	2021/11/21~2021/11/27	Chapter 5: Accounting for Merchandising Operations (1)
11	2021/11/28~2021/12/04	Chapter 5: Accounting for Merchandising Operations (2)
12	2021/12/05~2021/12/11	Chapter 6: Inventories (1)
13	2021/12/12~2021/12/18	Chapter 6: Inventories (2)
14	2021/12/19~2021/12/25	Chapter 7: Fraud, Internal Control, and Cash (1)
15	2021/12/26~2022/01/01	New Year Holiday Flexible
16	2022/01/02~2022/01/08	Chapter 7: Fraud, Internal Control, and Cash (2)
17	2022/01/09~2022/01/15	Final
18	2022/01/16~2022/01/22

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.

2.溝通能力與團隊合作(Communication ability and team cooperation) 2. Communication ability and team cooperation.

3.問題解決能力(Ability of problem solution) 3. Ability of problem solution.

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.

※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

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

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

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:

尚未建立SDGS資料

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