SemesterFall Semester, 2020
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameIntermediate Accounting (I)
InstructorYU KYUNGHWA
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Priciple of Accounting,Financial Accounting Q4、Fundamental Accounting (II)、Fundamental Accounting(II)
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

課堂講授



In-class Hours

課程前後



Outside-of-class Hours

1


 Chapter 1. Introduction to Financial Accounting

Chapter 1

Chapter 1

3

6

2

Chapter 2. Conceptual Framework

Chapter 2

Chapter 2

3

6

3

Chapter 4. Income Statement and Related Information

Chapter 4

Chapter 4

3

6

4

Chapter 5. Statement of Financial Position/Cash Flows

Chapter 5

Chapter 5

3

6

5

Chapter 3. Accrual Accounting

Chapter 3

Chapter 3

3

6

6

Chapter 3. Accrual Accounting

Chapter 3

Chapter 3

3

6

7

Chapter 6. Time Value of Money

Chapter 6

Chapter 6

3

6

8

Exam1

 

 

 

 

9

Chapter 7. Cash and Receivables

Chapter 7

Chapter 7

3

6

10

Chapter 8. Inventories

Chapter 8

Chapter 8

3

6

11

Chapter 9. Inventories 



Chapter 9

Chapter 9

3

6

12

Exam2

 

 

 

 

13

Chapter 10. Property, Plant, and Equipment 



Chapter 10

Chapter 10

3

6

14

Chapter 11. Property, Plant, and Equipment 



Chapter 11

Chapter 11

3

6

15

Chapter 12. Intangible Assets 



Chapter 12

Chapter 12

3

6

16


 Chapter 18. Revenue Recognition

Chapter 18

Chapter 18

3

6

17

Exam3

 

 

 

 

 

 

 

 

 

 

Teaching Methods
Teaching Assistant

To be announced 


Requirement/Grading























Exam1 25%
Exam2 25%
Exam3 30%
Homework (2 case analyses) 10%
Homework (others) and Class Participation   10%


Important Notes:




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

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

  3. Arrive on time. A proper classroom manner at all times is expected.



 



Two cases analyses



   You will be asked to analyze and compare financial statements among firms within the same industry by using Excel or other IT methods. The questionnaire and detailed instruction will be given during the semester.


Textbook & Reference

 



Intermediate Accounting (IFRS edition), 4th Edition, by Kieso, Weygandt, and Warfield, Wiley


Urls about Course
Attachment

Syllabus_Intermediate accounting I.pdf