SemesterSpring Semester, 2021
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (II)
InstructorHUANG CHENG-JEN
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Priciple of Accounting
Course Objective
Course Description
Course Schedule




























































































































































Week



Topic



Content and Reading Assignment



Student Workload Expectation



Excel Homework



In-class Hours



Outside-of-class Hours



1



2021/2/22



Investing Activities and Financing Activities



Chapter 9– InvestmentsProperty, Plant, and Equipment and Intangible Assets



3



6



 



2



2021/3/1



Holiday


   

 



3



2021/3/8



Chapter 9– InvestmentsProperty, Plant, and Equipment and Intangible Assets



3



6



 



4



2021/3/15



Chapter 9– InvestmentsProperty, Plant, and Equipment and Intangible Assets



3



6



 



5



2021/3/22



Chapter 10 – FinancingLong-Term Liabilities



3



6



 



6



2021/3/29



Chapter 10 – FinancingLong-Term Liabilities



3



6



Bond pricing and amortization



7



2021/4/5



Holiday



 



 



 



8



2021/4/12



Chapter 11 – FinancingEquity



3



6



 



9



2021/4/19



Chapter 11 – FinancingEquity



 



 



 



10



2021/4/26



Learning Outcomes Assessment



Mid-term Exam



3



6



 



11



2021/5/3



Investing Activities and Financial Statements



Chapter 12 – InvestmentsDebt and Equity Securities



3



6



 



12



2021/5/10



Chapter 12 – InvestmentsDebt and Equity Securities



3



6



 



13



2021/5/17



Chapter 12 – InvestmentsDebt and Equity Securities



Chapter 13 – Statement of Cash Flows



3



6



 



14



2021/5/24



Chapter 13 – Statement of Cash Flows



3



6



 



15



2021/5/31



Chapter 13 – Statement of Cash Flows



3



6



 



16



2021/6/7



Chapter 14 – Analyzing Financial Statements



3



6



Statement of Cash Flows



17



2021/6/14



Holiday



 



 



 



18



2021/6/21



Learning outcomes assessment



Final Exam.



 



 



 




 





Course requirements:




  1. To maintain the teaching quailty, the scope of the course is determined by the Financial Accounting Ad Hoc Committee meeting of the Department of Accounting.

  2.  In order to improve the learning performance of the students, in addition to teaching in English, the course content will be partially explained in Chinese.

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

  4. Late assignments will be counted as zero score.

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

  6. The mid-term and final exams may include IT-related questions and students will be randomly selected to practice IT operations in the class to ensure that everyone really understands IT-related skills.



 


Teaching Methods
Teaching Assistant

會研一 謝宜璋


Requirement/Grading
































Assessment Item



Percentage



Mid Term Exam



25%



Final Exam



30%



Quizzes



25%



Participation (Zuvio)



10%



Excel assignments



10%



Total



100%




Note:



In order to maintain the fairness of the assessment, students are not allower to request extra points or passing the course after the final exam. 10 points will be deducted from the inquirer's total semester grades.


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