SemesterSpring Semester, 2021
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (II)
InstructorPAN CHIEN-MIN
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Introduction to Financial Accounting、Priciple of Accounting
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

課堂講授



In-class Hours

課程前後



Outside-of-class Hours

1

Feb 24 / Introduction / Chapter 8 - Completing the Operating Cycle



Chapter 8

Chapter 8

3

6

2

Mar 3 / Chapter 8 - Completing the Operating Cycle

Chapter 8

Chapter 8

3

6

3

Mar 10 / Chapter 8 - Completing the Operating Cycle

Chapter 8

Chapter 8

3

6

4

Mar 17 / Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets

Chapter 9

Chapter 9

3

6

5

Mar 24 / Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets

Chapter 9

Chapter 9

3

6

6

Mar 31/ Chapter 9 - Investments: Property, Plant, and Equipment and Intangible Assets

Chapter 9

Chapter 9

3

6

7

Apr 7 / Mid-term Exam 1

 

 

 

 

8

Apr 14 / Chapter 10 - Financing: Long-Term Liabilities

Chapter 10

Chapter 10

3

6

9

Apr 21 / Chapter 10 - Financing: Long-Term Liabilities

Chapter 10

Chapter 10

3

6

10

Apr 28 / Chapter 11 - Financing: Equity

Chapter 11

Chapter 11

3

6

11

May 5 / Chapter 11 - Financing: Equity

Chapter 11

Chapter 11

3

6

12

May 12 / Mid-term Exam 2

 

 

 

 

13

May 19 / School Holiday / No Class

 

 

 

 

14

May 26 / Chapter 12 - Investments: Debt and Equity Securities

Chapter 12

Chapter 12

3

6

15

Jun 2 / Chapter 13: Statement of Cash Flows

Chapter 13

Chapter 13

3

6

16

Jun 9 / Chapter 13: Statement of Cash Flows

Chapter 13

Chapter 13

3

6

17

Jun 16 / Chapter 14: Analyzing Financial Statements

Chapter 14

Chapter 14

3

6

18

Jun 23 / Final Exam

 

 

 

 


 


Teaching Methods
Teaching Assistant

Teaching Assistant:



1. Grading exams and Administering the tutoring session



2. Tutoring session: 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 results 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 (5th 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、汪泱若、黃金發、林宛瑩「初級會計學」12th edition, 2011.



(3) Calculator:



A calculator for homework and exams is recommended but not required.


Urls about Course
Attachment

2021 Spring Pan ETP Undergraduate Fundamental Accounting II.pdf