Department of Accounting and IIP, NCCU
Professor Robert K. Su
NATIONAL CHENGCHI UNIVERSITY
COLLEGE OF COMMERCE
DEPARTMENT OF ACCOUNTING and IIP
ACCOUNTING
SECTION IIP & TIM
SUMMER 2011
A. Instructor:
Office:
Email:
Phone/Fax:
Class Hours:
Office Hours:
Professor Robert K. Su
Room 1109, College of Commerce Building
robert@nccu.edu.tw
2938-7345
Tuesday: 14:10 - 17:00 & 18:30 - 19:20
By appointment
B. Books
1. Kieso, D., P. Kimmel, and J. Weygandt, Financial Accounting: Tools for Business
Decision Making, 6th ed., 2012, Wiley (Textbook)
2. 鄭丁旺、汪泱若與黃金發，初級會計學(上)(下)，最新版。(Reference)
C. Course objectives and design
This very first accounting course, financial accounting, is designed to aid the graduate
students of the TIM and IIP programs in comprehending the principles and techniques of
financial accounting. It is a condensed two-credit-unit course to be conducted in twelve
sessions of three hours each. This course should build up the foundation for later
business-related courses. After completing this course, the student should be able to apply
the principles and techniques to other accounting and business courses and in the real
world as well.
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Department of Accounting and IIP, NCCU
Professor Robert K. Su
D. Grading policies
1. Final test (comprehensive) ------------------------ 90%
Evaluation ------------------------------------------- 10%
Total
100%
2. You are encouraged to discuss any grading errors with the instructor so that you can
receive all of the points that you have earned. However, any grading error for a test or
homework assignment will be corrected only if requested for re-grading within one
week from the date the test or homework assignment grade is returned to you.
E. Important notes and policies
1. Tests must be taken as scheduled. No makeup test will be given. Missed tests will count
as zero unless absence is authorized in advance by this instructor. Please feel free to
email me at robert@nccu.edu.tw, call me at 2938-7345, or come see me in my office, to
discuss your needs.
2. Please bring a hand calculator for each meeting and test.
3. You are expected to attend each class meeting. Any handout, returned homework or
returned test not picked up due to absence will not be available afterward
4. To follow smoothly the path of learning, you are expected to read the assigned materials
before the class meets.
5. Class participation will be expected of all students.
6. Please respect your own rights as well as your classmates’ rights to learning and to fair
competition. Please do silence all telecommunication devices in the classroom and
violation may induce penalties.
7. The assignments and the class schedule may be modified, if necessary, at this
instructor's discretion.
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Department of Accounting and IIP, NCCU
Professor Robert K. Su
CLASS SCHEDULE
Session
1
Date Chapter Subjects and Assignments
07/12
2
07/12
3
07/19
1
2
3
3
07/19
07/26
07/26
4
5
6
7
4
5
6
Introduction to the course
Introduction to financial statements
A further look at financial statements
The accounting information system
The accounting information system
Accrual accounting concepts
Merchandising operations and the multiple-step income statement
Reporting and analyzing inventory
Fraud, internal control, and cash
A short break
7
8
08/09
08/09
8
9
9
10
11
12
08/16
08/16
08/23
08/23
10
11
12
13
Reporting and analyzing receivables
Reporting and analyzing long-lived assets
Reporting and analyzing liabilities
Reporting and analyzing stockholders’ equity
Statement of cash flows
Financial analysis: The big picture
Final test (comprehensive)
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