國立中山大學 112學年度第1學期 課程教學大綱
National Sun Yat-sen University 112Academic year1st Semester Course syllabus
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中文名稱 Course name(Chinese) |
會計學(一) |
課號 Course Code |
IBBA103 |
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 |
國際經營管理全英語學士學位學程 |
授課教師 Instructor |
馬威爾
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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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Learning Outcomes, Understand financial statement preparation and analysis, including the use of accrual accounting concepts. Identify the different types of business entities and their characteristics, and understand the legal and regulatory framework that governs them. Develop technical skills in accounting, including the ability to interpret financial statements. Understand the use of budgeting in business planning and decision making. Analyze the impact of cost, volume, and profit on business operations, including the use of break-even analysis and product mix decisions. Understand the importance of performance measurement and evaluation to assess organizational performance. Apply cost-volume-profit analysis techniques to make informed decisions about pricing, product mix, and resource allocation. Understand capital investment decisions, including the use of performance evaluation techniques such as the balanced scorecard.
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授課方式 Teaching methods |
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Lectures, case studies, in-class activities, and problem sets Guest lectures will be arranged and notified.
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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.Group Assessment: Case Study:25% 2.Group Assessment: VIdeo:25% 3.Individual Research Report :40% 4.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 | Kimmel, P.D., Weygandt, J.J., and Kieso, D.E. | ccounting: Tools for business decision making. | John Wiley & Sons. | 2018 | | | 2 | Weygandt, J.J., Kimmel, P.D., and Kieso, D.E., | Financial and managerial accounting | John Wiley & Sons | 2018 | | | 3 | Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J. and Bond, D | Accounting: Business Report for Decision Making | John Wiley & Sons. | 2020 | | | 4 | Weygandt, J.J., Kimmel, P.D. and Kieso, D.E. | Financial Accounting with International Financial Reporting Standards. | ohn Wiley & Sons | 2018 | | |
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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 | 2023/09/03~2023/09/09 | Course Introduction / Introduction to Accounting | 2 | 2023/09/10~2023/09/16 | Introduction to Financial Statements | 3 | 2023/09/17~2023/09/23 | Statement of Financial Position | 4 | 2023/09/24~2023/09/30 | Statement of Financial Performance | 5 | 2023/10/01~2023/10/07 | Statement of Cash Flow | 6 | 2023/10/08~2023/10/14 | Financial Statement Analysis | 7 | 2023/10/15~2023/10/21 | Assessment 1 - Case Study | 8 | 2023/10/22~2023/10/28 | Budgeting | 9 | 2023/10/29~2023/11/04 | Cost Volume Profit Analysis - Break-Even Analysis | 10 | 2023/11/05~2023/11/11 | Cost Volume Profit Analysis - Product Mix Decisions | 11 | 2023/11/12~2023/11/18 | Capital Investment | 12 | 2023/11/19~2023/11/25 | Assessment 2 - Video Presentation | 13 | 2023/11/26~2023/12/02 | Guest Speaker | 14 | 2023/12/03~2023/12/09 | Guest Speaker | 15 | 2023/12/10~2023/12/16 | Consultation | 16 | 2023/12/17~2023/12/23 | Term Research Paper | 17 | 2023/12/24~2023/12/30 | Make-up class (if needed) | 18 | 2023/12/31~2024/01/06 | Make-up class (if needed) |
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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:星期四9:10 - 12:00 地點 Office/Laboratory: 時段2 Time period 2: 時間 Time: 地點 Office/Laboratory:
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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.倫理觀與企業社會責任實踐的認知。 1. Awareness of ethics and social responsibility practices | V | | V | V | V | V | | | | | | 2.尊重他群文化的素養。 2. Respect for other cultures | V | | V | V | V | V | | | | | | 3.企業經營管理創新思考的能力。 3. Ability to think creatively in business management | V | | V | V | V | V | | | | | | 4.掌握全球市場趨勢與潛在需求的能力。 4. Ability to grasp global market trends and potential needs | V | | V | V | V | V | | | | | | 5.以第二語言(L2,意指非母語)進行敘說與跨文化溝通的能力。 5. Ability to express oneself in a second language (L2, meaning non-native) and communicate across cultures | | | | | | | | | | | | 6.跨境移動,快速適應不同文化與制度的能力。 6. Ability to be mobile across borders and adapt quickly to different cultures and systems | | | | | | | | | | | | ※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 | | | | | | | | | | | |
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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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