SemesterSpring Semester, 2020
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (II)
InstructorHUANG CHENG-JEN
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Priciple of Accounting
Course Objective
Course Description
Course Schedule



































































































































Week



Topic



Content and Reading Assignment



Teaching Activities and Homework



Student Workload Expectation



In-class Hours



Outside-of-class Hours



1



2020/2/19



Investing Activities and Financing Activities



Postpone



Lectures quizzes, and homework



3



6



2



2020/2/26



Chapter 9– Investments:Property, Plant, and Equipment and Intangible Assets



3



6



3



2020/3/4



Chapter 9– Investments:Property, Plant, and Equipment and Intangible Assets



3



6



4



2020/3/11



Chapter 9– Investments:Property, Plant, and Equipment and Intangible Assets



Chapter 10 – Financing:Long-Term Liabilities



3



6



5



2020/3/18



Chapter 10 – Financing:Long-Term Liabilities



3



6



6



2020/3/25



Chapter 10 – Financing:Long-Term Liabilities



3



6



7



2020/4/1



Chapter 11 – Financing:Equity



3



6



8



2020/4/8



Chapter 11 – Financing:Equity



3



6



9



2020/4/15



3



6



10



2020/4/22



Learning Outcomes Assessment



Mid Term Exam



Mid Term Exam



 



 



11



2020/4/29



Investing Activities, Financing Activities and Financial Statements



Chapter 12 – Investments:Debt and Equity Securities



Lectures quizzes, and homework



3



6



12



2020/5/6



Chapter 12 – Investments:Debt and Equity Securities



3



6



13



2020/5/13



Chapter 12 – Investments:Debt and Equity Securities



3



6



14



2020/5/20



Chapter 13 – Statement of Cash Flows



3



6



15



2020/5/27



Chapter 13 – Statement of Cash Flows



3



6



16



2020/6/3



Chapter 13 – Statement of Cash Flows



Chapter 14 – Analyzing Financial Statements



3



6



17



2020/6/10



Chapter 14 – Analyzing Financial Statements



3



6



18



2020/6/17



Learning outcomes assessment



Final Exam.



Final Exam.



 



 





Note:



1. Due to the delayed start of the semester, the course time of Feb. 19th will be allocated to the other weeks, and classes will be held 10 minutes earlier each week.



2. The scope of the course is determined by the Financial Accounting Ad Hoc Committee meeting of the Department of Accounting.



3. In accordance with the needs of students, in addition to English teaching, the course content will be partially explained in Chinese.


Teaching Methods
Teaching Assistant

會研二 何家瑜


Requirement/Grading




































Assessment Item



Percentage



Mid Term Exam



25%



Final Exam



25%



Quizzes



20%



Participation



10%



Assignments



10%



Final report



10%



Total



100%




Note:



1. The mid-term and final exam scores are capped at 100 points.



2. In order to maintain the fairness of the assessment, I will not reply to the students' inquiries about adding points or passing the course after the final exam.  Inquirer's total semester grade will be deducted by 10 points.


Textbook & Reference

1. Required Texts:

Principles of Financial Accounting IFRS Edition / Second Edition

2017 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: 978-987-4780-67-4)

2. Supplementary Material:

(1) Financial Accounting with International Financial Reporting

Standards, 4th edition 2018 by Weygandt, Kimmel, and

Kieso (Wiley; ISBN-13: 978-1-119-50340-8)

(2) 鄭丁旺、汪泱若、黃金發「會計學原理與應用(上•下)第十四

版」, 2018.


Urls about Course
Attachment