(A)  Exams

• 
  
  
  
  • There will be one mid-term exams and one final exam over the course of the semester. All exams are closed-book/notes.
  
  
  • Exams will cover reading assignments and lectures given. The course is cumulative in nature; each unit lays the foundation for the next.
  
  
  • The comprehensive final exam will be given on the University-designated exam week. The exam will cover all course material from beginning to end.
  
  
  • Refer to the lecture schedule table on Page 6 for the exam dates.
  
  
  • Reviewing your exams:
    
    
    
    • Your total score for each of the exams will be posted in iNCCU.
    
    
    • Exams may be handed back for review. However, we do not allow exams to leave the classroom under any circumstance. The section instructor will retain possession of all exams. If you wish to spend more time looking at the exam beyond the class time, you can meet with the instructor, one-on-one supervised, during office hours to review your work.
    
    
    • You should discuss any grading errors with the instructor within a week from the date you review the exam/homework in order to receive all of the points you have earned.
    
    
    
    
  
  
  
  


• 
  
  
  
  • NO MAKE-UP EXAMS. Missed tests will count as zero unless absence is authorized in advance by the instructor.
    
    
    
    • Make-up exam may be arranged for just cause. For official leave, you need to provide supporting document with endorsement from related party or agency AND inform the instructor at least TWO weeks before the exam date(s). For sick leave, please produce medical certificate from public hospital or clinic.
    
    
    
    
  
  
  • Exam Policies:
  
  
  
  


• 
  
  
  
  • 
    
    
    
    • Permitted items are strictly limited to two: (1) pencil/pen and (2) basic 4-function calculator, with no lids/covers. Pencils and calculators may not be shared, and won’t be provided.
    
    
    • Switch off your mobile phone or switch it to silence mode during the exam
    
    
    • Students are strictly prohibited from talking or having any form of communication during the exam
    
    
    • You are not allowed to enter the examination hall to take the exam if you arrive 15 minutes after the exam starts
    
    
    
    
  
  
  
  

(B) Quizzes

Quizzes will be given during the semester to help students keeping up with their readings. Refer to the lecture schedule table on Page 6 for the quiz dates. No make-up arrangement will be made for quiz.

(C) Class participation

Class participation is assessed by the student’s participation during lectures. The lecturer will assess the performance of participation. Note that mere attendance at lectures is not considered participation, and it is possible to get zero marks for participation.

Prescribed Textbook

Weygandt, Kimmel, & Kieso, Financial Accounting: IFRS, 3rd Edition, Wiley Custom Edition, Wiley.

ISBN: 978-1-119-92336-7

Supplementary Textbook

會計學原理與應用 by 鄭丁旺、汪泱若、黃金發、林宛瑩 （第十二版）