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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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114 學年度 第 2 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
Department of Business and Management
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授課方式 Instructional Method
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課堂教學 、 中英文雙語授課
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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(二)
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課程名稱(英文) Course Title(English)
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Accounting II
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學分數/時數 Credit Hours
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3 /
3
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必(選)修 Required / Elective Course
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必修 Required
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授課老師 Instructor
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陳睿祥
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助教 Teaching Assistant
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上課時間 Meeting Time
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星期四，節次3
Thu, Period 3、4、5
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上課教室 Classroom
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ZA206
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Office Hours
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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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SDGs 01.
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終結貧窮：消除各地一切形式的貧窮
No Poverty：End poverty in all its forms everywhere
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SDGs 04.
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優質教育：確保有教無類、公平以及高品質的教育，及提倡終身學習
Quality Education：Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
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SDGs 08.
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合適的工作及經濟成長：促進包容且永續的經濟成長，讓每個人都有一份好工作
Decent Work and Economic Growth：Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all
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課程目標 Learning Objectives
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Upon completion of this course, students will be able to:
1. Understand how accounting information is generated and used in business decision-making.
2. Record and summarize business transactions using the double-entry system.
3. Prepare and read basic financial statements.
4. Develop a foundational ability to analyze a company’s financial condition.
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先修 ( 前置 ) 課程 Prerequisite
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| 彈性教學規劃 Flexible Teaching/Planning Schedules |
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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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課程介紹
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Discussion
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None
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2
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Inventory and Cost of Goods Sold
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Lecture/Discussion
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Attendance/Class participation
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3
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Receivables, Bad Debt Expense, and Interest Revenue
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Lecture/Discussion
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Attendance/Class participation
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4
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Long-Lived Tangible and Intangible Assets (1)
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Lecture/Discussion
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Attendance/Class participation
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5
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Long-Lived Tangible and Intangible Assets (2)
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Lecture/Discussion
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Attendance/Class participation
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6
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Holiday
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7
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Mid-term Exam
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Evaluation
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Written test
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8
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Liabilities (1)
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Lecture/Discussion
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Attendance/Class participation
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9
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Liabilities (2)
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Lecture/Discussion
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Attendance/Class participation
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10
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Stockholders’ Equity (1)
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Lecture/Discussion
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Attendance/Class participation
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11
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Stockholders’ Equity (2)
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Lecture/Discussion
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Attendance/Class participation
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12
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Statement of Cash Flows (1)
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Lecture/Discussion
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Attendance/Class participation
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13
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Statement of Cash Flows (2)
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Lecture/Discussion
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Attendance/Class participation
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14
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Measuring and Evaluating Financial Performance (1)
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Lecture/Discussion
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Attendance/Class participation
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15
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Measuring and Evaluating Financial Performance (2)
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Lecture/Discussion
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Attendance/Class participation
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16
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Final Exam
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Evaluation
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Written test
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17
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Project Presentation (1)
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Report/Discussion
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Presentation
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18
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Project Presentation (2)
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Report/Discussion
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Presentation
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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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1
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公民力 (Citizen)
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3
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2
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自學力 (Self-learning)
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3
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3
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資訊力 (Information)
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5
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4
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創造力 (Creativity)
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4
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5
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溝通力 (Communication)
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4
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6
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就業力(Employability)
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5
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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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4
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02
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系所
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專業知能
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4
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03
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系所
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問題解決
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3
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04
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系所
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思維辯證
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1
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05
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系所
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道德關懷
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4
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06
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系所
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溝通表達
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4
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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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4
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2
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分析辨證能力
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4
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3
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創新思維能力
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2
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4
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全球意識能力
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2
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5
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問題解決能力
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4
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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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Title: Fundamentals of Financial Accounting／8版
Author: Fred Phillips, Shana Clor-Proell, Robert Libby, Patricia A. Libby
Publisher: 華泰文化
Publication Date: 2024/11/01
ISBN: 9781266958502
Title: 會計學 第八版 修訂版 IFRS
Author: 杜榮瑞、薛富井、蔡彥卿、林修葳
Publisher: 東華書局
Publication Date: 2021/09/10
ISBN: 9786267130148
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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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65 %
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實際演練
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35 %
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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
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10 %
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作業撰寫
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20 %
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隨堂考試
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20 %
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期中考試
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15 %
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期末考試
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15 %
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期末報告
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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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註一：每週進度教師可能依上課情況做適度調整。
註二：此處成績評量方式為參考資料，實際情形以正式上課時公布為準。
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課程大綱補充資料 Supplementary Material of Course Syllabus
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