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年度 110 授課方式 線上授課
課程設定
大學院校名稱 國立彰化師範大學 系所名稱 資訊管理學系
課程領域 會計學課程 課程編號 AP11001
課程中文名稱 考試名稱 會計學(一)
課程英文名稱 Financial Accounting
授課教師 湯玉珍
課程學分 3
課程學分費(單一學分費) 考試費用 990
非本校學生課程學分費(單一學分費) 990
其他費用 0
授課地點
開放修課人數上限 30最低修課人數門檻 20
非本校生修課人數上限 30高中生修課人數上限 5
授課起日 考試起日 20210701 20210701授課訖日 20210831 考試訖日 20210831
實體上課時間 考試時間
考試地點 / 開放名額
考試地點 開放名額
成績呈現方式 百分制 成績結果說明
使用開課學校自建的報名系統
課程資訊
考試資訊
課程概述 考試範圍

The primary goal of this course is to introduce students to the fundamental concepts of financial accounting and International Financial Reporting Standards (IFRS) in this semester, including the new content with a focus on IFRS, the financial statements, new presentation of transaction analysis, discussion of IFRS financial statement presentation formats, and how they are different from other GAAP formats, and new global Internet fraud resources etc. Basically, it is all to cover all the basic concepts of Accounting and the concepts of IFRS in this semester. I hope that students can learn basic knowledge of financial accounting for their future career both in academy and in practical. To let students pay more attention on this important course, a quiz or homework will be given every week. If you are not assigned homework to be handed in next week, you will have an in-class quiz next time.

課程目標 考試簡介

The primary goal of this course is to introduce students to the fundamental concepts of financial accounting and International Financial Reporting Standards (IFRS) in this semester, including the new content with a focus on IFRS, the financial statements, new presentation of transaction analysis, discussion of IFRS financial statement presentation formats, and how they are different from other GAAP formats, and new global Internet fraud resources etc. Basically, it is all to cover all the basic concepts of Accounting and the concepts of IFRS in this semester. I hope that students can learn basic knowledge of financial accounting for their future career both in academy and in practical. To let students pay more attention on this important course, a quiz or homework will be given every week. If you are not assigned homework to be handed in next week, you will have an in-class quiz next time.

課程要求

Class participation is an important part of the class development. Please don't leave early without prior permission since it is very distracting to me and your classmates. Arriving late than me or leaving early without a valid excuse will count as half of an absence, if I notice.  

指定閱讀 參考資料或線上課程

Financial Accounting (IFRS3ed), Weygand, Kimmel, Kieso 2016. 滄海代理

評量方式

小考: 30%

期中考: 30%

期末考: 30%

出席率: 10%

課程大綱 報名方式

本課程上課時間為上午9:00至12:00

會計學(一)

週次

日期

單元主題

備註

1

2021/07/01

Ch 1: Accounting in Action

3 hr

1

2021/07/03

Ch 1: Accounting in Action

3hr

2

2021/07/06

Ch 2: The Recording Process

3 hr

2

2021/07/08

Ch 2: The Recording Process

3 hr

2

2021/07/09

Ch 2: The Recording Process

3 hr

3

2021/07/13

Ch 2: The Recording Process

3 hr

3

2021/07/15

Ch 3: Adjusting the Accounts

3 hr

3

2021/07/16

Ch 3: Adjusting the Accounts

3 hr

4

2021/07/20

期中考週

線上考試3 hr

4

2021/07/22

4

2021/07/23

Ch 4: Completing the Accounting Cycle

3 hr

5

2021/07/27

Ch 4: Completing the Accounting Cycle

3 hr

5

2021/07/29

Ch 4: Completing the Accounting Cycle

3hr

6

2021/08/03

Ch 5: Accounting for Merchandising Operations

3 hr

6

2021/08/05

Ch 5: Accounting for Merchandising Operations

3 hr

7

2021/08/10

Ch 6: Inventories

3 hr

7

2021/08/12

Ch 6: Inventories

3 hr

7

2021/08/13

Ch 6: Inventories

3 hr

8

2021/08/17

期末考週

線上考試3 hr

8

2021/08/19

  • 正課:本課程8週,共包含線上課程48小時線上課程,期中及期末線上考試共6小時,全長共54小時。以上皆包含期中期末考週的時數。

 

聯絡資訊

開課學系連絡窗口

姓名、職稱:吳婷怡 行政組員

連絡電話:(04)7232105#7605

電子信箱:anne@cc.ncue.edu.tw

 

授課教師連絡方式

姓名、職稱:湯玉珍副教授

連絡電話:04-7232105#7335

電子信箱:lois@gm.ncue.edu.tw

 

教務處連絡方式

姓名、職稱:黃嘉玲組員

連絡電話:(04)7232105#5623

電子信箱:chialing@cc.ncue.edu.tw

課程 / 認證考試連結
備註

一、修習本課程需同時修習「會計學實習(一)」。

二、課程線上平臺網址:http://dlearn.ncue.edu.tw/