Semester	Fall Semester, 2020
Department	Integrated Curriculum by Dept. of Accounting
Course Name	Fundamental Accounting (I)
Instructor	PAN CHIEN-MIN
Credit	3.0
Course Type	Required
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
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	Sep 16 / Introduction / Chapter 1 – Accounting Information: Users and Uses	Chapter 1	Chapter 1	3	6
2	Sep 23 / Chapter 2 – Financial Statements: An Overview	Chapter 2	Chapter 2	3	6
3	Sep 30 / Chapter 2 – Financial Statements: An Overview	Chapter 2	Chapter 2	3	6
4	Oct 7 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting	Chapter 3	Chapter 3	3	6
5	Oct 14 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting	Chapter 3	Chapter 3	3	6
6	Oct 21 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting	Chapter 3	Chapter 3	3	6
7	Oct 28 / Mid-term Exam 1		HW1 Due
8	Nov 4 / Chapter 4 – Completing the Accounting Cycle	Chapter 4	Chapter 4	3	6
9	Nov 11 / Chapter 4 – Completing the Accounting Cycle	Chapter 4	Chapter 4	3	6
10	Nov 18 / Chapter 5 – Internal Controls and Cash	Chapter 5	Chapter 5	3	6
11	Nov 25 / Chapter 5 – Internal Controls and Cash	Chapter 5	Chapter 5	3	6
12	Dec 2 / Mid-term Exam 2		HW2 Due
13	Dec 9 / Chapter 6 – Receivables	Chapter 6	Chapter 6	3	6
14	Dec 16 / Chapter 6 – Receivables	Chapter 6	Chapter 6	3	6
15	Dec 23 / Chapter 7 – Inventory and the Cost of Sales	Chapter 7	Chapter 7	3	6
16	Dec 30 / Chapter 7 – Inventory and the Cost of Sales	Chapter 7	Chapter 7	3	6
17	Jan 6 / Chapter 7 – Inventory and the Cost of Sales	Chapter 7	Chapter 7	3	6
18	Jan 13 / Final Exam		TP Due

Teaching Methods

Teaching Assistant

Teaching Assistant:

1. Administering exams and tutoring sessions

2. Tutoring sessions: TBA

Requirement/Grading

Grading policies

1. Paper Exams:

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.

2. Homework and Term Project:

Two homework (at least) and a term project will be assigned during this course. Fail to sumbit a homework will result a 25% deduction of your final grade. Fail to submit the term project will result a 50% reduction of your final grade.

3. Calculation of Final Grade

(Exam with highest score * 50% + Exam with second highest score * 30% + Exam with least score * 20%) * (Submission of the first homework * 25% + Submission of the second homework * 25% + Submission of the term project * 50%)

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 (5^th print) 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

20200906 Autumn Pan ETP Undergraduate Fundamental Accounting I.pdf