幸世間,「中級會計學新論」

Fu Jen Catholic University 2007-2008

Department / Code

(開課單位/單位代碼) Department of Business Administration/7002 Course Code

(課程代碼) 01109

Course Name

(課程名稱) Intermediate Accounting Credit

(學分數)

F S

3 3

Course Objectives (課程目標)

I. The Environment and Theoretical Structure of Accounting II. The Financial Statements

III. Accounting for Assets IV. Accounting for Liabilities V. Accounting for Capital VI. Accounting for Special Topics VII. Financial Statements Analysis Prerequisites

(先修課程)

Accounting , 6 Credits

Course Materials (課程教材)

Ting-Wong Cheng, “Intermediate Accounting” 8 Ed, 2004, Taipei, Taiwan

Reference (參考書目)

Loren A. Nikolai& John D. Bazley, “Intermediate Accounting”, 9 ed,2003, South-Western College Publishing, U.S.A.

Ellen Wang, “Accounting”, 3ed, 2004, College of Management, Fu Jen Catholic University, Taipei, Taiwan.

幸世間,「中級會計學新論」

Evaluation (評量方式)

課堂之前測(Pre-test) % 期末報告/論文撰述(Team Paper/Theses Writing) %

課堂中的隨堂測試(Quiz) 20 % 課堂參與(Class Participation) 5 %

期中考(筆試)(Midterm Test) 30 % 作業撰寫(Assignment) 5 %

期末考I (筆試)(Final Test I ) 20 % 專題發表(Presentation) %

期末考II (筆試)(Final Test II) 20 % 課堂上實作演練(Role Playing) %

個案分析報告撰寫(Case Report) % 專業團體之證照檢定(Certification) %

個別面試或口試(Oral Exam) % 其他(Others) %

Pedagogical Methods (教學方法)

講授(Lecture)

個案教學(Case Study)

電子教學(e-Learning)

體驗教學(Project Adventure)

角色扮演實境教學(Role Playing)

企業競賽遊戲(Business Simulation Game)

競賽讀書會(Study Group)

專題實作(Seminar on Field Research)

產業實習(Intership)

服務學習實作(Service Learning)

自主學習(Independent Study)

對話教學法(Dialogue Teaching)

管理電影(Theater Learning) 其他

Course Web (課程網頁)

Course Outline (課程大綱進度)

Contribution to Mission

(本課程與管理學院 使命之關係)

全人教育 (Holistic Education)

做中學 (Learning by doing)

人本價值

(Human-centric values)

整合資源 (Resource integration)

創新知識

(Innovative knowledge)

國際視野 (International view)

Contribution to learning goals (本課程能達成開課 單位的哪些目標-院)

厚植學生之基礎管理專業知識及解決問題的能力。

(Each student should be able to analyze and solve management problems. This learning goal is met through course embedded exams and a year long project course in the junior and senior years.)

培養學生理性分析及創新思維的能力。

(Each student should be able to perform a rational analysis and propose innovative ideas. This learning goal is met through a year long project.)

蘊育學生人本關懷及親身服務之實踐倫理的態度及意願。

(Each student should be willing to show human compassion and render professional services as an ethical practice. This learning goal is met through service-learning activities.)

奠定學生轉化理論於實際行動的能力。

Wee

k Date Topic

1 Ch 13. Current Liabilities and Contingencies 2 Ch 13. Current Liabilities and Contingencies 3 Ch 14. Long-Term Debt: Bonds Payable

4 Ch 14. Long-Term Debt: Bonds Payable &Other Long-Term Debt 5 Ch 15. Accounting for Leases

6 Ch 15. Accounting for Leases

7 Ch 16. Accounting for Corporation : Paid-in Capital

8 Ch 17. Accounting for Corporation: Changes in Paid-in Capital 9 Midterm Test : Chapter 13~15

10 Ch 18. Accounting for Corporation: Retained Earnings, and Earnings per share

11 Ch 19. Income Taxes Accounting 12 Ch 19. Income Taxes Accounting

Final Test I : Chapter 16 ~ 18 13 Ch 20. The Statement of Cash Flows 14 Ch 21. Accounting Changes and Errors 15 Ch 21. Accounting Changes and Errors 16 Ch 22. Financial Statement analysis

Ch 23. Accounting for Post-employment Benefits 17 Final Test II: Chapter 19 ~22

(Each student should be able to put theory into practice. This learning goal is met through a year long project.)

養成學生之國際視野，並展現其國際化特性的能力。

(Each student should be able to cultivate a global view. This learning goal is met through English language courses, courses taught in English, and courses taught by foreigners.)

培養學生善用資訊科技以統整資源的能力。

(Each student should be able to use information technology to integrate resources. This learning goal is met through embedded exams in required IT courses.)

Contribution to learning goals (本課程能達成開課 單位的哪些目標-系)

培養學生整合管理知識及解決問題之能力

(Each student should be able to use their management expertise to solve problems related to their specialty. This learning goal is met through a year long project.)

培養學生邏輯思考及創新之能力

(Each student should be able to think innovatively and independently. This learning goal is met through case studies and a year long project.)

蘊育學生人本精神及團隊合作之能力

(Each student should be able use teamwork and collaboration in the accomplishment of group tasks. This learning goal is met through projects.)

培養學生兼具理論及實務觀照的視野及能力

(Each student should be able to explain management theory. This learning goal is met through course embedded exams.)

拓展學生國際視野及跨國經營之能力

(Each student should be able to view management problems with an international perspective. This learning goal is met through courses taught in English, and courses taught by foreigners)

培養學生善用資訊科技與整合資源的能力

(Each student should be able to make the best use of information technology. This learning goal is met through embedded exams.)

Instructor (老師資料)

Name: Ellen Wang

E-mail: [email protected] Phone: 02-29052000-2729

Office Hour: 13:30~15:30 Room: SL234