SemesterFall Semester, 2018
DepartmentProgram(undergraduate level)
Course NameFundamental Accounting (I)
InstructorPAN CHIEN-MIN
Credit3.0
Course TypeSelectively
Prerequisite
Course Objective
Course Description
Course Schedule































































































































































週次



Week

課程主題



Topic

課程內容與指定閱讀



Content and Reading Assignment

教學活動與作業



Teaching Activities and Homework

學習投入時間



Student workload expectation

課堂講授



In-class Hours

課程前後



Outside-of-class Hours

1

Sep 19 / Introduction / Chapter 1 – Accounting Information: Users and Uses

Chapter 1

Chapter 1

3

6

2

Sep 26 / Chapter 2 – Financial Statements: An Overview

Chapter 2

Chapter 2

3

6

3

Oct 3 / Chapter 2 – Financial Statements: An Overview

Chapter 2

Chapter 2

3

6

4

Oct 10 / No Class / National Holiday

 

 

 

 

5

Oct 17 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting

Chapter 3

Chapter 3

3

6

6

Oct 24 / Mid-term Exam 1

 

 

 

 

7

Oct 31 / Chapter 4 – Completing the Accounting Cycle

Chapter 4

Chapter 4

3

6

8

Nov 7 / Chapter 4 – Completing the Accounting Cycle

Chapter 4

Chapter 4

3

6

9

Nov 14 / Chapter 5 – Internal Controls and Cash

Chapter 5

Chapter 5

3

6

10

Nov 21 / Chapter 5 – Internal Controls and Cash

Chapter 5

Chapter 5

3

6

11

Nov 29 / Mid-term Exam 2

 

 

 

 

12

Dec 5 / Chapter 6 – Receivables

Chapter 6

Chapter 6

3

6

13

Dec 12 / Chapter 6 – Receivables

Chapter 6

Chapter 6

3

6

14

Dec 19 / Chapter 6 – Receivables

Chapter 6

Chapter 6

3

6

15

Dec 26 / Chapter 7 – Inventory and the Cost of Sales

Chapter 7

Chapter 7

3

6

16

Jan 2 / Chapter 7 – Inventory and the Cost of Sales

Chapter 7

Chapter 7

3

6

17

Jan 9 / Chapter 7 – Inventory and the Cost of Sales

Chapter 7

Chapter 7

3

6

18

Jan 16 / Final Exam

 

 

 

 

Teaching Methods
Teaching Assistant

Teaching Assistant:



1. Administering exams and tutoring sessions



2. Tutoring sessions: TBA


Requirement/Grading

Grading policies



Three exams will be administered in this course. Your highest score among three exams will be 50% of your term grade. The second and third highest scores from the rest of two exams will be 30% and 20%, respectively.



 



I expect you to come to each class meeting, but I will not take attendance on a regular basis. However, I will randomly take attendance just to get to know who are taking the course and the randomly taken attendance will be a reference to tell me who comes to class meetings and who does not. Your term grade will be based on the exams given in the classes. Exams will be administered on scheduled dates.


Textbook & Reference

(1) Required Texts:



Principles of Financial Accounting IFRS Edition / Second Edition 2017 by James D. Stice, Earl K. 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: 978-987-4780-67-4)



 



(2) Supplementary Material:



鄭丁旺、汪泱?、黃?發「會計學原理與應用（上?下）第十三版」, 2015.



杜榮瑞、薛富井、蔡彥卿、林修葳「會計學（第七版）」, 2017



林蕙真、李宗黎「會計學新論（上?下）第十版」, 2017



 



(3) Calculator:



A calculator for homework and exams is required.



(You do not need a fancy one. A NT$100 calculator will do the job for you!)


Urls about Course
Attachment