SemesterFall Semester, 2023
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (I)
InstructorWENG CHIA-HSIANG
Credit3.0
Course TypeRequired
Prerequisite
Course Objective
Course Description
Course Schedule

Workload (hours per week):






















Lecture



3 hr/week



The lecture covers major points of a topic. Students are expected to download lecture handouts from the course website and bring them to the lecture.



Tutorial



1 hr/week



Students are expected to complete assigned tutorial questions before class and contribute to discussions during the course.



Preparatory work



3 hr/week



Students are expected to read relevant course materials (e.g., textbook, lecture notes, and assigned practice questions) before class and contribute to discussions in class.




 



Lecture Schedule











































































































































Week



Date



Topics



Practice Questions



Excel Assignments



1



9/14



Introduction



Ch 1 Accounting in Action



E1.4; E1.6; E1.7; E1.10; E1.11; P1.3; P1.4



 



2



9/21



Ch 2 The Recording Process



E2.2; E2.4; P2.1; E2.11; E2.15; P2.2; P2.3



 



3



9/28



Ch 3 Adjusting the Accounts



E3.3; E3.6; E3.11;



 



4



10/5



Ch 3 Adjusting the Accounts



Quiz 1



E3.4; E3.7; E3.12;



 



5



10/12



Ch 4 Completing the Accounting Cycle



E4.1; E4.5; E4.8; E4.12; E4.15; P4.3



Assignment #1:



Trial Balance; Worksheet



6



10/19



Mid-term Exam 1 (Ch1 ~ Ch4)



7



10/26



Ch 5 Merchandising Operations



E5.2; P5.1



 



8



11/2



Ch 5 Merchandising Operations



E5.5; E5.6; E5.14; P5.4



Submission of Assignment #1



9



11/9



Ch 6 Inventories



Quiz 2



E6.1; E6.4; P6.2



 



10



11/16



Ch 6 Inventories



E6.7; E6.9; E6.11; P6.5



 



11



11/23



Appendix G Special Journal



Review Session



 



Assignment #2:



Cash Receipt Journal



12



11/30



Mid-term Exam 2 (Ch5 ~ Ch6)



13



12/7



Ch 7 Fraud, Internal Control, and Cash



E7.5; E7.11



 



14



12/14



Ch 7 Fraud, Internal Control, and Cash



P7.4; P7.5



Submission of Assignment #2



15



12/21



Ch 8 Accounting for Receivables Quiz 3



E8.2; E8.4; E8.9



 



16



12/28



Ch 8 Accounting for Receivables



E8.12; P8.5; P8.6



 



17



1/4



Ch 8 Accounting for Receivables



 



 



 



1/6



Joint Final Exam (Ch7 ~ Ch8, Appendix G)



18



1/11



Review of final exam papers




 


Teaching Methods
Teaching Assistant









  • Teaching Assistant 1: Mr. Jupiter Chu (朱珮毅)

  • Office Hour: By appointment

  • Email: 112353102@nccu.edu.tw



 




  • Teaching Assistant 2: Mr. Brian Sheng (沈柏宇)

  • Office Hour: By appointment

  • Email: 112353003@g.nccu.edu.tw


 

Requirement/Grading







































Item



%



Note



Quiz *3



24%



(A)



Mid-term Exam *2       



30%



(B)



Final Exam (Joint)



20%



(B)



Excel Assignment



16%



(C)



Class participation



10%



(D)



Total



100%



 




*More detail can be found in the syllabus uploaded to Moodle.



 


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