SemesterSpring Semester, 2020
DepartmentIntegrated Curriculum by Dept. of Accounting
Course NameIntermediate Accounting(II)
InstructorYu Kyunghwa
Credit3.0
Course TypeRequired
PrerequisiteFundamental Accounting (I)、Fundamental Accounting(I)、Priciple of Accounting,Financial Accounting Q4、Fundamental Accounting (II)、Fundamental Accounting(II),Intermediate Accounting (I)、Intermediate Accounting(I)
Course Objective
Course Description
Course Schedule

* This schedule is temporary and subject to change. 


































































































































































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



Feb 20 / Chapter 13 – Current Liabilities, Provisions, and Contingencies



Chapter 13



Chapter 13



3



6



2



Feb 27 / Chapter 13 – Current Liabilities, Provisions, and Contingencies



Chapter 13



Chapter 13



3



6



3



Mar 5 / Chapter 14 – Non-Current Liabilities



Chapter 14



Chapter 14



3



6



4



Mar 12 / Chapter 14 – Non-Current Liabilities



Chapter 14



Chapter 14



3



6



5



Mar 19 / Chapter 15 – Equity



Chapter 15



Chapter 15



3



6



6



Mar 26 / Mid-term I (Ch.13 &14)



 



 



 



 



7



Apr 2 / National Holiday, No Class



 



 



 



 



8



Apr 9 / Chapter 15 – Equity



Chapter 15



Chapter 15



3



6



9



Apr 16 / Chapter 16: Dilutive Security and Earnings Per Share



Chapter 16



Chapter 16



3



6



10



Apr 23 / Chapter 17 – Investment



Chapter 17



Chapter 17



3



6



11



Apr 30 / Chapter 17 – Investment



Chapter 17



Chapter 17



3



6



12



May 7 / Mid-term II (Ch.15, 16, 17)



 



 



3



6



13



May 14 / Chapter 18 – Revenue Recognition



Chapter 18



Chapter 18



3



6



14



May 21 / Chapter 18 – Revenue Recognition



Chapter 18



Chapter 18



3



6



15



May 28 / Chapter 23: Statement of Cash Flows



Chapter 23



Chapter 23



3



6



16



June 4 / Chapter 23: Statement of Cash Flows



      Chapter 19: Accounting for Income Taxes



Chapter 23



Chapter 19



Chapter 23



Chapter 19



3



6



17



June 11/ Final exam (Ch.18, 19, 23)



 



 



 



 



18



June 18 / Claim for exams



 



 



 



 




 


Teaching Methods
Teaching Assistant

黃靖喬:1073530036@nccu.edu.tw


Requirement/Grading




















Mid-term exam I



30%



Mid-term exam II



30%



Final exam



30%



Class participation and others



10%




 



Important Notes:




  1. Exams must be taken as scheduled. No makeup exam will be given under any circumstances.

  2. Those who miss a class more than four times or do not take an exam will be given “Fail”.

  3. Arrive on time. Proper classroom manner at all times is expected.


Textbook & Reference

Intermediate Accounting (IFRS edition), Third Edition, by Kieso, Weygandt, and Warfield, Wiley


Urls about Course
Attachment

Syllabus_Intermediate accounting II.pdf