SemesterFall Semester, 2019
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameFundamental Accounting (I)
InstructorPAN CHIEN-MIN
Credit3.0
Course TypeRequired
Prerequisite
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



Sep 11 / Introduction / Chapter 1 – Accounting Information: Users and Uses



Chapter 1



Chapter 1



3



6



2



Sep 18 / Chapter 2 – Financial Statements: An Overview



Chapter 2



Chapter 2



3



6



3



Sep 25 / Chapter 2 – Financial Statements: An Overview



Chapter 2



Chapter 2



3



6



4



Oct 2 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting



Chapter 3



Chapter 3



3



6



5



Oct 9 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting



Chapter 3



Chapter 3



3



6



6



Oct 16 / Chapter 3 – The Accounting Cycle: The Mechanics of Accounting



Chapter 3



Chapter 3



3



6



7



Oct 23 / Mid-term Exam 1



 



 



 



 



8



Oct 30 / Chapter 4 – Completing the Accounting Cycle



Chapter 4



Chapter 4



3



6



9



Nov 6 / Chapter 4 – Completing the Accounting Cycle



Chapter 4



Chapter 4



3



6



10



Nov 13 / Chapter 5 – Internal Controls and Cash



Chapter 5



Chapter 5



3



6



11



Nov 20 / Chapter 5 – Internal Controls and Cash



Chapter 5



Chapter 5



3



6



12



Nov 27 / Mid-term Exam 2



 



 



 



 



13



Dec 4 / Chapter 6 – Receivables



Chapter 6



Chapter 6



3



6



14



Dec 11 / Chapter 6 – Receivables



Chapter 6



Chapter 6



3



6



15



Dec 18 / Chapter 7 – Inventory and the Cost of Sales



Chapter 7



Chapter 7



3



6



16



Dec 25 / Chapter 7 – Inventory and the Cost of Sales



Chapter 7



Chapter 7



3



6



17



Jan 1 / No Class / National Holiday



 



 



 



 



18



Jan 8 / Final Exam



 



 



 



 




 



 


Teaching Methods
Teaching Assistant

Teaching Assistant:



1. Administering exams and tutoring sessions



2. Tutoring sessions: TBA


Requirement/Grading

Grading policies



Three exams will be administered in this course. Your highest score among three exams will be 50% of your term grade. The second and third highest scores from the rest of two exams will be 30% and 20%, respectively.



 



I expect you to come to each class meeting, but I will not take attendance on a regular basis. However, I will randomly take attendance just to get to know who are taking the course and the randomly taken attendance will be a reference to tell me who comes to class meetings and who does not. Your term grade will be based on the exams given in the classes. Exams will be administered on scheduled dates.


Textbook & Reference

(1) Required Texts:



Principles of Financial Accounting IFRS Edition / Second Edition 2017 by James D. Stice, Earl K. 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:



鄭丁旺、汪泱?、黃?發「會計學原理與應用(上?下)第十三版」, 2015.



杜榮瑞、薛富井、蔡彥卿、林修葳「會計學(第七版)」, 2017



林蕙真、李宗黎「會計學新論(上?下)第十版」, 2017



 



(3) Calculator:



A calculator for homework and exams is required.



(You do not need a fancy one. A NT$100 calculator will do the job for you!)


Urls about Course
Attachment

2019 Autumn Pan ETP Undergraduate Fundamental Accounting I.pdf