SemesterFall Semester, 2023
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (I)
InstructorHUANG CHENG-JEN
Credit3.0
Course TypeRequired
Prerequisite
Course Objective
Course Description
Course Schedule





























































































































 


Week/ Date



Content and Reading Assignment



Student workload expectation



Excel Computer Assignments



In-class Hours



Outside-of class Hours



1



2023/9/11



Course introduction



Chapter 1 – Accounting in action



3-3.5



4.5



 



2



2023/9/18



Chapter 1 – Accounting in action



3-3.5



4.5



 



3



2023/9/25



Chapter 2 – The recording process



3-3.5



4.5



 



4



2023/10/2



Chapter 2 –The recording process



Chapter 3 – Adjusting the accounts



3-3.5



4.5



 



5



2023/10/9



National holiday



6



2023/10/16



Chapter 3 – Adjusting the accounts



3-3.5



4.5



 



7



2023/10/23



Mid-term exam 1 (Chapters 1-3)



8



2023/10/30



Chapter 4 – Completing the Accounting Cycle



3-3.5



4.5



 



9



2023/11/6



Chapter 5 – Accounting for merchandise operations



3-3.5



4.5



Interim report



10



2023/11/13



Chapter 5 – Accounting for merchandise operations



Chapter 6 – Inventory



3-3.5



4.5



 



11



2023/11/20



Chapter 6 – Inventory



3-3.5



4.5



 



12



2023/11/27



Mid-term exam 2 (Chapters 4-6)



13



2023/12/4



Chapter 7 – Fraud, internal control, and cash



3-3.5



4.5



 



14



2023/12/11



Chapter 7 – Fraud, internal control, and cash



Chapter 8 – Accounting for receivables



3-3.5



4.5



 



15



2023/12/18



Chapter 8 – Accounting for receivables



3-3.5



4.5



 



16



2023/12/25



Appendix G Subsidiary Ledgers and Special Journals



3-3.5



4.5



Final report



17



2024/1/1



National holiday



18



2024/1/6



Final Exam. (Chapters 7-8, Appendix)




 



Course requirements:



1.    Attendance Policy for the First Day of Class: Attendance at the first class meeting of this course is mandatory, unless you have obtained prior approval for your absence. Failure to obtain approval may result in the loss of your seat to another student.

2.    The course content is determined by the Financial Accounting Ad Hoc Committee meeting of the Department of Accounting to ensure teaching quality.

3.    This course is primarily taught in English. However, to enhance students' understanding, some content will be explained in Chinese.

4.    Considering that we need to cover 8 chapters and appendix G within 13 weeks (excluding 3 exam days and 2 holidays), we may require an additional 20-30 minutes each week.

5.    It is your responsibility to review the chapter materials before class and make an effort to complete all exercises and problems at the end of each chapter. Previous experience has shown that students who complete these exercises perform significantly better.

6.    Absence during mid-term and final exams is not permitted, unless officially approved by the university.

7.    Details regarding the interim report and final report will be provided in class.

10.    Copying assignment answers from other students is strictly prohibited. Any instances of plagiarism will result in a score of zero for the assignment. Late submissions will also receive a score of zero.

11.    The final total score will not be adjusted. Requests for score adjustments after the final exam will result in a 10% deduction from your final score.


Teaching Methods
Teaching Assistant

陳瑀瑄, graduate student of the master's program of the Accounting Department



 


Requirement/Grading




































Assessment Item



Points



Mid Term Exam 1



20



Mid Term Exam 2



20



Final Exam



20



Quizzes



20



Midterm and Final Report



10



Class Participation



10



Total



100



Textbook & Reference

  1. Required Text book:



Financial Accounting with International Financial Reporting Standards, 5th edition 2023 by Weygandt and Kimmel (Wiley; ISBN-13: 978-1-394-19476-6)




  1. Supplementary Materials:



(1) Principles of Financial Accounting IFRS Edition / Third Edition 2022 by Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, and Audrey Wen-hsin Hsu (Cengage Learning, ISBN-13: 981-4780-67-7; ISBN-13: 978-981-49-6260-5)

(2) 
會計學原理與應用(15)課本/作業解答(/),作者:鄭丁旺/汪泱若/黃金發,出版社:鄭丁旺,出版日期:2020/09/00 (ISBN9789579708036 / 9789579708272)



 


Urls about Course
Attachment