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課程簡介 Course Introduction
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開課年度學期 Year / Term
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113 學年度 第 1 學期
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開課班級 Department
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經營與管理學系 經管一
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授課方式 Instructional Method
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課堂教學 、 英語
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課程電腦代號 Course Reference Number
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125008
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課程名稱(中文) Course Title(Chinese)
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初級會計學(一)
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課程名稱(英文) Course Title(English)
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Accounting I
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學分數/時數 Credit Hours
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3 /
3
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必(選)修 Requirement / Elective Course
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必修
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授課老師 Instructor
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曹瓊文
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助教 Teaching Assistant
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上課時間 Meeting Time
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星期一，節次8、9、A
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上課教室 Classroom
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ZA206
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Office Hours
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曹瓊文：1122/7B7B
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| 獲獎及補助情形 Awards and Grants |
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| 聯合國永續發展目標 (SDGs跨域類別) Sustainable Development Goals, SDGs |
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課程目標 Learning Objectives
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Accounting is the language of business. Companies communicate their performance to outsiders and evaluate the performance of their employees using information generated by the accounting system. Learning the language of accounting is essential for anyone that must make decisions based on financial information. The purpose of this course is to provide students a foundation for understanding basic technical skills needed to analyze financial statements and disclosures for use in financial analysis. Students will also learn how accounting standards and managerial incentives affect the financial reporting process. Related implications to business practices are also included in the class discussions. Through graded assignments, quizzes, term projects, midterm and final exams, students should gain an appreciation for the current status of practices on financial accounting.
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先修 ( 前置 ) 課程 Prerequisite
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無
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| 彈性教學規劃 Flexible Teaching/Planning Schedules |
| ＊本課程實施16+2週彈性教學方案，其中第17、18週之彈性規劃如下： |
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課程大綱 Course Syllabus
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| 週次 Week |
課程單元大綱 Unit |
教學方式 Instructional Method/Style/Teaching Style |
參考資料或相關作業 References or Related Materials |
評量方式 Grading |
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1
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Course Introduction
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lecture
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2
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Business Decisions
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lecture
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ch.1
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3
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Financial Accounting
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problem solving
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ch.1 graded assignments
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+1h: 09/23 Connect system
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4
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The Balance Sheet I
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lecture
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ch.2
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9/30調課
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5
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The Balance Sheet II
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problem solving
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ch.2 graded assignments
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+1h: Quiz#1
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6
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The Income Statement I
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lecture
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ch.3
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Quiz#2
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7
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The Income Statement II
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problem solving
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ch.3 graded assignments
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8
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Adjustments, Financial Statements, And Financial Results
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lecture
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ch.4
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Quiz#3
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9
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Midterm exam
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11/04 @ZD303
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10
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Adjustments, Financial Statements, And Financial Results
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problem solving
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ch.4 graded assignments
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Quiz#4
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11
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Fraud and Internal Control
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lecture
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ch.5
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+1h: movie viewing & team project
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12
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Cash accounts
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problem solving
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ch.5 graded assignments
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Quiz#5
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13
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The operating cycle & merchandising operations
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lecture
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ch.6
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14
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The Multistep Income Statement
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problem solving
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ch.6 graded assignments
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Quiz#6
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15
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Managing inventory
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lecture
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ch.7
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16
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Inventory system
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problem solving
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ch.7 graded assignments
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Quiz#7
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17
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Final exam
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12/30 @ZD303
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18
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Review and Discussion
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單一課程對應校能力指標程度 The Degree to Which Single Course Corresponds to School Competence
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| 編號 No. |
校核心能力 School Core Competencies |
符合程度 Degree of conformity |
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單一課程對應系能力指標程度 The Degree to Which Single Course Corresponds to Department Competence
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| 編號 No. |
類別 Category |
系核心能力 Department Core Competencies |
符合程度 Degree of conformity |
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01
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系所
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團隊合作
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5
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02
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系所
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專業知能
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5
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03
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系所
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問題解決
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5
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04
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系所
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思維辯證
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5
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05
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系所
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道德關懷
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5
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06
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系所
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溝通表達
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5
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單一課程對應院能力指標程度 The Degree to Which Single Course Corresponds to College Competence
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| 編號 No. |
院核心能力 College Core Competencies |
符合程度 Degree of conformity |
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1
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溝通表達能力
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5
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2
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分析辨證能力
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5
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3
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創新思維能力
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5
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4
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全球意識能力
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5
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5
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問題解決能力
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5
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6
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專業知能
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5
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教科書或參考用書 Textbooks or Reference Books
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館藏書名 Library Books
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備註 Remarks
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Phillips. Libby, Libby(2022) Fundamentals of financial accounting.7th Ed., McGrawHill. (ISBN 978-1-265-44016-9)
Connect system account
Office hours: Mondays 13:00-14:00; 17:00-18:00
Office location: ZC105-1
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※請尊重智慧財產權，不得非法影印教科書※
※ Please respect intellectual property rights and do not illegally photocopy textbooks. ※
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教學方法 Teaching Method
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教學方法 Teaching Method
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百分比 Percentage
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講述
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40 %
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問題導向學習
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50 %
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影片欣賞
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5 %
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個案研討
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5 %
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| 總和 Total |
100 % |
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成績評量方式 Grading
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| 評量方式 Grading |
百分比 Percentage |
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出席狀況(Regular class participation)
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10 %
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作業撰寫(Team project+graded ch. assignments)
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30 %
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隨堂考(Quizzes)
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20 %
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期中考(Midterm exam)
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20 %
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期末考(Final exam)
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20 %
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| 總和 Total |
100 % |
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成績評量方式補充說明
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Students’ understanding will be assessed through a variety of tasks, including graded assignments, quizzes, team project, midterm, and a final exam. The instructor’s main role will be to facilitate the implementations of these activities and provide constant guidance along each step of the way. The final grade will be based on the following four components.
1. Regular class participation (10%)
2. Graded assignments (30%)
3. Quizzes (20%)
4. Mid-term and Final Exams (40%)
***For students who fall behind in learning: The instructor will regularly review students' grades (quizzes and graded homework); and provide additional assignment guidance and explanation when necessary.
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課程大綱補充資料 Supplementary Material of Course Syllabus
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