SemesterFall Semester, 2019
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (I)
InstructorHUANG CHENG-JEN
Credit3.0
Course TypeRequired
Prerequisite
Course Objective
Course Description
Course Schedule




































































































































Week



Topic



Content and Reading Assignment



Teaching Activities and Homework



Student Workload Expectation



In-class Hours



Outside-of-class Hours



1



2019/9/11



Financial Reporting and the Accounting Cycle



Chapter 1 – Accounting Information: Users and Uses



Lectures quizzes, and homework



3



6



2



2019/9/18



Chapter 1 – Accounting Information: Users and Uses



3



6



3



2019/9/25



Chapter 2 – Financial Statements: An Overview



3



6



4



2019/10/2



Chapter 2 – Financial Statements: An Overview



3



6



5



2019/10/9



Chapter 3 – The Accounting Cycle: The Mechanics of Accounting



3



6



6



2019/10/16



Chapter 3 – The Accounting Cycle: The Mechanics of Accounting



3



6



7



2019/10/23



Chapter 4 – Completing the Accounting Cycle



3



6



8



2019/10/30



Chapter 4 – Completing the Accounting Cycle



3



6



9



2019/11/6



Learning Outcomes Assessment



Mid Term Exam



Mid Term Exam



3



6



10



2019/11/13



Operating Activities



Chapter 5 – Internal Controls and Cash



Lectures quizzes, and homework



3



6



11



2019/11/20



Chapter 5 – Internal Controls and Cash



3



6



12



2019/11/27



Chapter 6 – Receivables



3



6



13



2019/12/4



Chapter 6 – Receivables



3



6



14



2019/12/11



Chapter 7 – Inventory and the Cost of Sales



3



6



15



2019/12/18



Chapter 7 – Inventory and the Cost of Sales



3



6



16



2019/12/25



Chapter 8 – Completing the Operating Cycle



3



6



17



2020/1/1



Holiday



Holiday



3



6



18



2020/1/8



Learning outcomes assessment



Final Exam.



Final Exam.



3



6



Teaching Methods
Teaching Assistant

TBA


Requirement/Grading











































Assessment Item



Percentage



Mid Term Exam



25%



Final Exam



25%



Quizzes



20%



Participation



10%



Assignments



10%



Final report



10%



Total



100%




Textbook & Reference

1. Required Texts:

Principles of Financial Accounting IFRS Edition / Second Edition 2017 by Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-ruey Duh, and Audrey Wen-hsin Hsu (Cengage Learning, ISBN-13: 981-4780-67-7; ISBN-13: 978-987-4780-67-4)



2. Supplementary Material:



(1) Financial Accounting with International Financial Reporting Standards, 4th edition 2018 by Weygandt, Kimmel, and Kieso (Wiley; ISBN-13: 978-1-119-50340-8)

(2) 鄭丁旺、汪泱若、黃金發「會計學原理與應用(上•下)第十四版」, 2018.


Urls about Course
Attachment