SemesterSpring Semester, 2020
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (II)
InstructorPAN CHIEN-MIN
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Introduction to Financial Accounting、Priciple of Accounting
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



Feb 26 / Chapter 8 - Completing the Operating Cycle



Chapter 8



Chapter 8



3



6



2



Mar 4 / Chapter 8 - Completing the Operating Cycle



Chapter 8



Chapter 8



3



6



3



Mar 11 / Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets



Chapter 9



Chapter 9



3



6



4



Mar 18 / Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets



Chapter 9



Chapter 9



3



6



5



Mar 25 / Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets



Chapter 9



Chapter 9



3



6



6



Apr 1 / Mid-term Exam 1



 



 



 



 



7



Apr 8 / Chapter 10 - Financing: Long-Term Liabilities



Chapter 10



Chapter 10



3



6



8



Apr 15 / Chapter 10 - Financing: Long-Term Liabilities



Chapter 10



Chapter 10



3



6



9



Apr 22 / Chapter 11 - Financing: Equity



Chapter 11



Chapter 11



3



6



10



Apr 29 / Chapter 11 - Financing: Equity



Chapter 11



Chapter 11



3



6



11



May 6 / Mid-term Exam 2



 



 



 



 



12



May 13 / Chapter 12 - Investments: Debt and Equity Securities



Chapter 12



Chapter 12



3



6



13



May 20/ Chapter 12 - Investments: Debt and Equity Securities



Chapter 12



Chapter 12



3



6



14



May 27 / Chapter 13: Statement of Cash Flows



Chapter 13



Chapter 13



3



6



15



Jun 3 / Chapter 13: Statement of Cash Flows



Chapter 13



Chapter 13



3



6



16



Jun 10 / Chapter 13: Statement of Cash Flows



Chapter 13



Chapter 13



3



6



17



Jun 17 / Final Exam



 



 



 



 



18



Summer Vacation Begins on Jun 24



 



 



 



 




 


Teaching Methods
Teaching Assistant

Teaching Assistant:



1. Grading exams and Administering the tutoring session



2. Tutoring session: 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, and 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、林宛瑩「初級會計學」12th edition, 2011.



(3) Calculator:



A calculator for homework and exams is recommended but not required.


Urls about Course
Attachment

20200406 revised 2020 Spring Pan ETP Undergraduate Fundamental Accounting II.pdf