SemesterSpring Semester, 2021
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameIntermediate Accounting(II)
InstructorYU KYUNGHWA
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Priciple of Accounting,Financial Accounting Q4、Fundamental Accounting (II)、Fundamental Accounting(II),Intermediate Accounting (I)、Intermediate Accounting(I)
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

Chapter 13 – Current Liabilities, Provisions, and Contingencies

Chapter 13

Chapter 13

3

6

2

National Holiday



 

 

 

 

3

Chapter 13 – Current Liabilities, Provisions, and Contingencies

Chapter 13

Chapter 13

3

6

4

Chapter 14 – Non-Current Liabilities

Chapter 14

Chapter 14

3

6

5

Chapter 14 – Non-Current Liabilities

Chapter 14

Chapter 14

3

6

6

Exam (1) (Ch.13 &14)

 

 

 

 

7

National Holiday

 

 

 

 

8

Chapter 15 – Equity

Chapter 15

Chapter 15

3

6

9

Chapter 15 – Equity

Chapter 15

Chapter 15

3

6

10

Chapter 16: Dilutive Security and Earnings Per Share

Chapter 16

Chapter 16

3

6

11

Chapter 17 – Investment

Chapter 17

Chapter 17

3

6

12

Chapter 17 – Investment

Chapter 17

Chapter 17

3

6

13

Exam (2) (Ch.15, 16, 17)

 

 

 

 

14

Chapter 18 – Revenue Recognition

Chapter 18

Chapter 18

3

6

15

Chapter 19: Accounting for Income Taxes

Chapter 19

Chapter 19

3

6

16

Chapter 23: Statement of Cash Flows

Chapter 23

Chapter 23

3

6

17

National Holiday



 

 

 

 

18

Exam (3) (Ch.18, 19, 23)

 

 

 

 

Teaching Methods
Teaching Assistant

To be announced 


Requirement/Grading
























Exam 1

25%

Exam 2

35%

Exam 3

20%

Homework (2 cases 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. Proper classroom manner at all times is expected.



 



Two case analyses



   Students will be asked to analyze and compare financial statements among firms within the same industry using Excel, Tableau, STAT, SAS, or other IT methodologies. 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 II.pdf