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

Lecture Schedule[1]



































































































































Week



Lecture Date



Topics & Readings



Practice Questions



Excel Assignments



1



2/25



Introduction & Review of Ch1~Ch8



 



 



2



3/4



Ch 9 Plant Assets, Natural Resources, and



Intangible Assets



E9.3; E9.6; E9.7; E9.9



 



3



3/11



Ch 9 Plant Assets, Natural Resources, and



Intangible Assets



E9.11; E9.12; E9.19;



P9.3; P9.5



Assignment #1: Depreciation; Plant Asset Record



4



3/18



Ch 10 Current Liabilities



E10.5; E10.8;



E10.15; P10.1;



P10.5



 



 



5



3/25



Ch 10 Current Liabilities



(Group Q&A session)



 



6



4/1



Quiz 1



Ch 11 Non-Current Liabilities



E11.5; E11.6; E11.8;



E11.15; P11.3; P11.5;



P11.9



Submission of Assignment #1



7



4/8



Ch 11 Non-Current Liabilities



 



8



4/15



Mid-term Exam



9



4/22



Ch 12 Corporations



E12.1; E12.2; E12.4;



E12.6; E12.8



 



10



4/29



Ch 12 Corporations



E12.10; E12.11;



E12.4; P12.3; P12.8



 



11



5/6



Ch 13 Investments[2]



E12.; E12.3;



E12.4; E12.5



 



12



5/13



Ch 13 Investments



E12.8; P12.1;



P12.5



Assignment #2:



Financial Ratio Analyses



13



5/20



University Anniversary (classes suspended)



14



5/27



Quiz 2



Ch 14 Statement of Cash Flows



E14.6; E14.9; P14.1;



P14.5; P14.7



 



15



6/3



Ch 14 Statement of Cash Flows



 



16



6/10



Ch 15 Financial Analysis: The Big Picture



(Group Q&A session)



 



 



17



6/17



Ch 15 Financial Analysis: The Big Picture



(Group project presentation)



 



Submission of Assignment #2



18



6/24



Final Exam




 



 



[1] “Readings” and “Practice Questions” are from the prescribed textbook. Please note that you are expected to attempt ALL questions (E and P) in thetextbook.





[2] Please refer to the ppt slides of “3e補充Ch12” uploaded on Moodle. We will only discuss “3e補充Ch12” in class. The exercise questions will also be uploaded on the Moodle.



 




Teaching Methods
Teaching Assistant




















Teaching Assistant: 曾子騰 (Reuben)



 



Office Hour: By appointment



Email: 109353028@nccu.edu.tw



Teaching Assistant: 謝旻修



 



Office Hour: By appointment



Email: 108353109@nccu.edu.tw



Requirement/Grading












































Items



%



 



Mid-term exam



20%



 



Final Exam



25%



 



Quizzes



10%



 



Class participation.       



15%



 



Excel Assignment



15%



 



Group Project



15%



 



      Total



100%



 



Textbook & Reference

Prescribed Textbook

Financial Accounting with International Financial Reporting Standards, 4th edition; Wiley

Authors: Weygandt, Kimmel, and Kieso           

ISBN-13: 978-1-119-50340-8



Supplementary Textbook

會計學原理與應用 by 鄭丁旺、汪泱若、黃金發、林宛瑩 (第十二版)


Urls about Course
https://moodle.nccu.edu.tw/my/
Attachment

2020_Sem2_ACC_syllabus_Thursday.pdf