Semester	Spring Semester, 2020
Department	Integrated Curriculum by Dept. of Accounting
Course Name	Intermediate Accounting(II)
Instructor	YU KYUNGHWA
Credit	3.0
Course Type	Required
Prerequisite	Fundamental Accounting (I)、Fundamental Accounting(I)、Introduction to Financial Accounting、Priciple of Accounting,Financial Accounting Q4、Fundamental Accounting (II)、Fundamental Accounting(II),Intermediate Accounting (I)、Intermediate Accounting(I)

Course Objective

Course Description

Course Schedule

* This schedule is temporary and subject to change.

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
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	課堂講授 In-class Hours	課程前後 Outside-of-class Hours
1	Feb 27 / Chapter 13 – Current Liabilities, Provisions, and Contingencies	Chapter 13	Chapter 13	3	6
2	Mar 5 / Chapter 13 – Current Liabilities, Provisions, and Contingencies	Chapter 13	Chapter 13	3	6
3	Mar 12 / Chapter 14 – Non-Current Liabilities	Chapter 14	Chapter 14	3	6
4	Mar 19 / Chapter 14 – Non-Current Liabilities	Chapter 14	Chapter 14	3	6
5	Mar 26 / Mid-term I (Ch.13 &14)
6	Apr 2 / National Holiday, No Class
7	Apr 9 / Chapter 15 – Equity	Chapter 15	Chapter 15	3	6
8	Apr 16 / Chapter 15 – Equity	Chapter 15	Chapter 15	3	6
9	Apr 23 / Chapter 17 – Investment	Chapter 17	Chapter 17	3	6
10	Apr 30 / Chapter 17 – Investment	Chapter 17	Chapter 17	3	6
11	May 7 / Chapter 16: Dilutive Security and Earnings Per Share	Chapter 16	Chapter 16	3	6
12	May 14 / Mid-term II (Ch.15, 16, 17)			3	6
13	May 21 / Chapter 18 – Revenue Recognition	Chapter 18	Chapter 18	3	6
14	May 28 / Chapter 18 – Revenue Recognition	Chapter 18	Chapter 18	3	6
15	June 4 / Chapter 23: Statement of Cash Flows	Chapter 23	Chapter 23	3	6
16	June 11 / Chapter 23: Statement of Cash Flows Chapter 19: Accounting for Income Taxes	Chapter 23 Chapter 19	Chapter 23 Chapter 19	3	6
17	June 18/ Final exam (Ch.18, 19, 23)
18	National Holiday

Teaching Methods

Teaching Assistant

黃靖喬:1073530036@nccu.edu.tw

Requirement/Grading

Mid-term exam I	30%
Mid-term exam II	30%
Final exam	30%
Class participation and others	10%

Important Notes:

Exams must be taken as scheduled. No makeup exam will be given under any circumstances.

Those who miss a class more than four times or do not take an exam will be given “Fail”.

Arrive on time. Proper classroom manner at all times is expected.

Textbook & Reference

Intermediate Accounting (IFRS edition), Third Edition, by Kieso, Weygandt, and Warfield, Wiley

Urls about Course

Attachment

Syllabus_Intermediate accounting II.pdf