SemesterFall Semester, 2020
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (I)
InstructorHUANG CHENG-JEN
Credit3.0
Course TypeRequired
Prerequisite
Course Objective
Course Description
Course Schedule

















































































































































Week

Topic

Content and Reading Assignment

Student Workload Expectation

Homework and cases

In-class Hours

Outside-of-class Hours

1



2020/9/14

Financial Reporting and the Accounting Cycle

Chapter 1 – Accounting Information: Users and Uses

3

6

 

2



2020/9/21

Chapter 1 – Accounting Information: Users and Uses

3

6

 

3



2020/9/28

Chapter 2 – Financial Statements: An Overview

3

6

 

4



2020/10/5

Chapter 2 – Financial Statements: An Overview

3

6

 

5



2020/10/12

Chapter 3 – The Accounting Cycle: The Mechanics of Accounting

3

6

 

6



2020/10/19

Chapter 3 – The Accounting Cycle: The Mechanics of Accounting

3

6

 

7



2020/10/26

Chapter 4 – Completing the Accounting Cycle

3

6

 

8



2020/11/2

Chapter 4 – Completing the Accounting Cycle

3

6

Midterm report (Excel)

9



2020/11/9

Learning Outcomes Assessment

Mid Term Exam

3

6

 

10



2020/11/16

Operating Activities

Chapter 5 – Internal Controls and Cash

3

6

Merchandising Enterprise (due next week)

11



2020/11/23

Chapter 5 – Internal Controls and Cash

3

6

 

12



2020/11/30

Chapter 6 – Receivables

3

6

 

13



2020/12/7

Chapter 6 – Receivables

3

6


 Aging Accounts Receivable (due next week)

14



2020/12/14

Chapter 7 – Inventory and the Cost of Sales

3

6

 

15



2020/12/21

Chapter 7 – Inventory and the Cost of Sales

3

6

 

16



2020/12/28

Chapter 8 – Completing the Operating Cycle

3

6

 

17



2021/1/4

Chapter 8 – Completing the Operating Cycle

3

6

Final report (Excel)

18



2021/1/11

Learning outcomes assessment

Final Exam.

3

6

 


 



Course requirements:




  1. Absence is not allowed for mid-term and final exams, unless university-approved official leave.

  2. Late assignments will be counted as zero score.

  3. Please do not copy the assignment answers of other students, otherwise the score of your homework will be zero.

  4. The mid-term and final exams may include IT-related questions and students will be randomly selected to test IT operations in the classroom to ensure that students really understand IT-related skills.

  5. 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.



 


Teaching Methods
Teaching Assistant

會碩一 謝宜璋


Requirement/Grading




































Assessment Item

Percentage

Mid Term Exam

25%

Final Exam

25%

Quizzes

20%

Participation

10%

Excel Computer Assignments

6%

Midterm and Final report

14%

Total

100%

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