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課程名稱 |
會計學甲一上
Accounting (a)(Ⅰ)(1) |
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開課學期 |
101-1 |
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授課對象 |
科技管理組 |
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授課教師 |
許文馨 |
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課號 |
Acc1003 |
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課程識別碼 |
702 10111 |
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班次 |
02 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必帶 |
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上課時間 |
星期四3,4,@(10:20~)星期五5,6,7(12:20~15:10) |
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上課地點 |
共104 |
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備註 |
本課程中文授課,使用英文教科書。週四34@為實習課，週五正課教室同01班。
限本系所學生(含輔系、雙修生)
總人數上限：70人 |
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課程簡介影片 |
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核心能力關聯 |
本課程尚未建立核心能力關連 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
The objectives of this course are to develop students’ critical evaluation of financial accounting issues, and to place this within the practice context. In this semester, I will introduce you to basic concepts of accounting concepts (double entry bookkeeping), how to record transactions and how to prepare income statement, retained earnings statement and balance sheet. I will then introduce the asset accounts of the balance sheet individually. The course builds on the knowledge of financial accounting concepts and principles that students should have gained in the first semester of accounting course. |
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課程目標 |
The course is focused on developing skills in preparing and analyzing companies' financial statements and data for decision making purposes. By the end of the academic year students are expected to be able to apply a set of accounting concepts to read annual financial report of a corporation and to assess its position. |
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課程要求 |
The assessment will be comprised of four components:
(1) Tutorials and quiz — 25%
[tutorial assignments 5%; two quizzes 15%; two tests: 5%]
(2) Mid-term exam — 30%
(3) Final exam - 30%.
(4) Group report/individual participations — 15%
Participation (Classroom etiquette)
You are on the path to becoming a professional. Appropriate classroom etiquette and conduct are expected.
a. Class will begin in time. Please arrive in time. If you are late, please enter quietly and sit close to the door so as to minimize disruption to the class. Please turn off your cell phones during class.
b. Please do not eat during the class.
c. Please be respectful to all of your classmates and do not talk to your neighbours during class.
d. Do not hesitate to ask questions in class and participate in class discussion.
e. I fully expect every group of the class to be an active participant in class discussions. To encourage and reward class participation, active participation is mandatory and expected. You contributions, either by asking or answering questions or sharing opinions, will not only make the course more enjoyable, but will also help you actually understand the materials better. Your participation score will be based on my assessment of the quality and quantity of your group’s contribution.
f. Students are expected to study the chapter in advance.
g. Practice, practice and practice. The only way to learn accounting is to spend time completing problems and exercises.
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預期每週課後學習時數 |
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Office Hours |
每週三 13:00~14:00
每週五 16:30~17:30 備註： Wednesday 13:00-14:30; and other times by appointment. |
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指定閱讀 |
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參考書目 |
1. 會計學 Accounting 杜榮瑞、薛富井、蔡彥卿、林修葳著 東華書局。 |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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Week 1 |
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Briefing |
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Week 2 |
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Accounting in Action |
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Week 3 |
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Accounting in Action / The recording process |
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Week 4 |
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The recording process |
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Week 5 |
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Adjusting the accounts |
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Week 6 |
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Adjusting the accounts / Completing the accounting cycle |
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Week 7 |
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Completing the accounting cycle |
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Week 8 |
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Quiz |
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Week 9 |
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Mid-term |
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Week 10 |
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Accounting for merchandising operations |
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Week 11 |
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Merchandise/ inventories |
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Week 12 |
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Inventories |
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Week 13 |
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Cash and internal control |
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Week 14 |
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Cash and internal control/ Accounting for receivables |
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Week 15 |
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Accounting for receivables |
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Week 16 |
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Presentations |
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Week 17 |
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Quiz |
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Week 18 |
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Final Exam |