| 一、課程基本資料 Course Information | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 科目名稱 Course Title： (中文)會計學（一）Ｈ組 (英文)ACCOUNTING (I) |
開課學期 Semester：110學年度第2學期 開課班級 Class：會一Ｄ |
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| 授課教師 Instructor：廖素娟 LIAO, SU-CHUAN | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 科目代碼 Course Code：BAC10108 | 單全學期 Semester/Year：全 | 分組組別 Section：Ｈ組 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 人數限制 Class Size：40 | 必選修別 Required/Elective：必 | 學分數 Credit(s)：4 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 星期節次 Day/Session： 一78 三34 | 前次異動時間 Time Last Edited：111年01月04日22時13分 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 會計學系基本能力指標 Basic Ability Index | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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| 二、指定教科書及參考資料 Textbooks and Reference (請修課同學遵守智慧財產權，不得非法影印) |
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| ●指定教科書 Required Texts 1. Weygandt,. Kimmel, and Kieso, 2019 Accounting Principles, IFRS version, John Wiley & Sons. 2. Wild, Shaw, Chiappetta, and Kwok, 2019, Principle of Financail Accounting,(IFRS) 3th ed., McGraw-Hill. ●參考書資料暨網路資源 Reference Books and Online Resources * 馬君梅等著，會計學，2021年10月IFRS版(第六版)，新陸書局。 * 網路資源：會計學系e化會計學網路教材網頁：http://www.acc.scu.edu.tw/materials/accounting.htm * 網路資源：財團法人中華民國會計研究發展基金會: http://www.ardf.org.tw/ * 參考英國皇家特許管理會計師公會CIMA官方教材:F1 Study Text: Financial Reporting and Taxation | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 三、教學目標 Objectives | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 本課程目的在使修習者學習會計學之後，能瞭解財務報表資訊的意義，並對會計學有基本之認識，具備運用會計準則及編製報表之能力，做為解析企業財務決策問題之工具。本課程教學內容包括：基本會計學原理與原則之介紹與認識、基本會計報表編製與簡單財務資訊分析等。本課程係商學教育之入門課程，為同學日後深造、就業皆不可缺之基礎知識與能力。 此外，本教學目標已參考英國皇家特許管理會計師公會CIMA Syllabus F1 (財務報告及稅務)部分架構，並符合要求之教學內容，以達成指定的學習成效。透過本課程學習，另可協助同學準備英國皇家特許管理會計師F1測驗(建議另修中、高級會計學)，以利學生取得英國皇家特許管理會計師資格。 |
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| The target of this course is to make students understand the significance of financial information, to have ability by applying Accounting Standards and preparing financial statements as for tools of analyzing the problems of financial decision in business. The course content includes the basic introduction to the knowledge of principal of accounting, prepare and analyzing the financial statement. This course is the fundamental course of the education of Business School and essential for pursuing further degrees and having employment in the future. In addition, the objectives of this course also included partial framework from CIMA Syllbus F1 (Financial Reporting and Taxation) and are in accordance with CIMA's requirements of teaching contents to accomplish the required learning effectiveness. This course will be also beneficial to students for their preparing the CIMA F1 exam in the future (suggest they continue to take more advanced courses such as Intermediate Accounting and/or Advanced Accounting) and finally for their obtainning the CIMA or CGMA licence. |
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| 四、課程內容 Course Description | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ●整體敘述 Overall Description SECOND SEMESTER TOPIC(下列括弧內表示教科書之章節，Wy代表Weygandt，Wi代表Wild。加註 * 號者為該章節上課之主要用書。) 1. Long-Term Assets Sec.3 (含附錄七及八) (Wy: CH.10, Wi: CH.9*) 2. Current Liabilities (含附錄九) (Wy: CH.11, Wi: CH.10*) 3 Accounting for Partnerships (含Appendix 12A) (Wy:CH.12*) 4. Corporations: Organization and Capital Stock Transactions （含Wild P. 466~469 Preferred Shares (Wy: CH.13*, Wi: CH.12) 5. Corporations: Dividend, Retained Earnings, and Income Reporting (含附錄十）(Wy: CH.14*, Wi: CH.12) 6. Non-Current Liabilities (含Appendix 11A及 附錄十一）(Wy: CH.15, Wi: CH.11*) 7. Investments (補充講義 P1~8. P.16, 及 P.21~23 (財會版 CH.12) 8. Statement of Cash Flows（含Appendix 17A及附錄十二）(Wy: CH.17*, Wi: CH.14) 9. Financial Statements Analysis (含附錄十三）(Wy: CH.18*, Wi: CH.15) 10.Managerial Accounting (含附錄十四) (Wy: CH.19*) *除特別指出之Appendix外，各章節後如附有Appendix皆為講授及考試範圍的一部份。 *所有章節中之財務報表分析部分皆留至Weygandt CH.18專章討論。 *Midterm Exam: Weygandt CH.12、13、14 及 Wild CH.9 (全章)、10 *Final Exam: Weygandt CH.17、18、19、財會版 CH.12 及 Wild CH.11 考試時間:另行公布 |
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| ●分週敘述 Weekly Schedule | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 五、考評及成績核算方式 Grading | ||||||||||||||||||||
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| 六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info | ||||||||||||||||||||
| ●課業輔導時間 Office Hour 星期二 13:10~15:00 星期四 13:10~15:00 |
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●聯絡方式 Contact Info
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| 七、教學助理聯絡方式 TA’s Contact Info | |||||||||
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| 八、建議先修課程 Suggested Prerequisite Course | |||||||||
| 會計學一（上學期） | |||||||||
| 九、課程其他要求 Other Requirements | |||||||||
| 本課程每章授畢由助教指導實習，並指定作業由學生習作，以督促學生複習，另舉行平時測驗，加強學生對該單元之瞭解，並促進學習效果。 *Students Responsibility： 1. Attendance in class is critical and required. 2. Students will be expected to turn in all class assignments on time. 3. Students will be expected to take the exam when scheduled. 4. Students missing an exam will receive a zero for the examination. 5. 學生一律不得拆書，並配合授課計劃帶書本及計算機上課 6. 上課期間手機及電腦一律關機或靜音，放置背包中不可置於桌面。 7. 學生缺課總時數達正課上課總時數四分之一（十六小時）或實習課總時數四分之一（八小時）者，學業總成績一律不及格。缺課時數在四分之一以內者，教師得酌扣學業總成績五至十分。 | |||||||||
| 十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website | |||||||||
| 學校教材上網網址 University’s Teaching Material Portal： 東吳大學Moodle數位平台：http://isee.scu.edu.tw |
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| 學校數位學習平台 University’s Digital Learning Platform： ☑東吳大學Moodle數位平台：http://isee.scu.edu.tw ☑東吳大學Tronclass行動數位平台：https://tronclass.scu.edu.tw | |||||||||
| 教師個人網址 Teacher's Website： | |||||||||
| 其他 Others：會計學系e化會計學網路教材網頁：http://www.acc.scu.edu.tw/materials/accounting.htm | |||||||||
| 十一、計畫表公布後異動說明 Changes Made After Posting Syllabus | |||||||||