National Chengchi University Spring 2016
Course Syllabus
Financial Accounting II
Section 000318121 ― Thursday 2:10 pm - 5:00 pm  研究 250101
Section 000318131― Thursday 6:10 pm - 9:00 pm 研究 250101
Instructor: Yu-Tzu Chang, CPA
Email: ytc23@nccu.edu.tw
Office: 研究大樓 RM 829
Office Hours: Wednesday 3:00-5:00 PM
Course Description:
This course is designed to provide an introduction to financial accounting from the users' perspectives. Its primary
purposes are to promote understanding of financial accounting information for decision-making purposes and to focus on
financial accounting's role in communicating business results.
Course Objectives:
After completing this course, you will be able to:
 Describe the nature and purpose of accounting for business.
 Comprehend accounting terminology and basic concepts underlying financial accounting.
 Recognize that accountants are to serve users' needs by providing relevant, reliable and timely information.
 Recognize that accounting is not a precise science but relies heavily on judgments and estimates.
 Analyze how business transactions affect the financial statements.
 Perform basic financial statement analysis and interpret financial reports.
 Make basic decisions or judgments using accounting data.
Textbook:
Weygandt, Kimmel, & Kieso, Financial Accounting: IFRS, 3rd Edition, Wiley. ISBN: 978-1-118-97808-5
Grading:
Your final grade will be based upon the following point distribution:
Exam 1
Exam 2
Final Exam
Quizzes
TA session (homework; attendance)
Attendance
Total
Approx %
20%
20%
30%
10%
15%
5%
100%
Points
100
100
150
50
75
25
500
Exams:
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There will be two interim exams and one final exam over the course of the semester. Exams will cover reading
assignments and lectures given. The course is cumulative in nature; each unit lays the foundation for the next.
The comprehensive final exam will be given on the University-designated exam week. The exam will cover all
course material from beginning to end. All interim exams and the comprehensive final exam are closed-book/notes.
Reviewing your exams:
 Your total score for each of the exams will be posted in iNCCU.
 Exams may be handed back for review. However, I do not allow exams to leave the classroom under any
circumstance. The section instructor will retain possession of all exams. If you wish to spend more time looking
at the exam beyond the class time, you can meet with the instructor, one-on-one supervised, during office hours
to review your work.
National Chengchi University Spring 2016
 You should discuss any grading errors with the instructor within a week from the date you review the
exam/homework in order to receive all of the points you have earned.

NO MAKE-UP EXAMS. Missed tests will count as zero unless absence is authorized in advance by the instructor.
 Excused Absences: If (1) your absence from an exam meets the definition of an excused absence (see below)
and (2) you have met all documentation & notification requirements, then your make-up exam score will not
subject to a penalty reduction.
Exam Policies:





Permitted items are strictly limited to two: (1) pencil/pen and (2) basic 4-function calculator, with no lids/covers.
Pencils and calculators may not be shared, and won’t be provided.
o Calculator capabilities must be limited to four arithmetic functions: add, subtract, multiply, & divide. The only
other keys that are acceptable are %, +/-, √, M.
o If a calculator has any functions beyond the foregoing, it will not be allowed under any circumstance.
All other items must be placed along the walls of the classroom. This includes food, beverages, jackets, sweatshirts,
sweaters, bags, back-packs, purses, cell phones, pagers etc. I am not responsible for any of this material. Do not
bring anything valuable, and mark your materials.
You may wear hats as long as you turn it around so that any bill or brim is facing behind you.
Restroom Visits – Restroom visits are generally not allowed during exams. Unless there are extreme circumstances,
your exam is complete once you leave the classroom.
If you have a tendency to look around, please move yourself to a location that will remove that temptation during
this class. I understand the need to stretch during a test, or even the temptation of seeing how far your neighbor is on
their test. I may ask you to move during the exam. I am simply ensuring integrity. Keep answers covered t o
eliminate the temptation of others.
Excused Absences:
Students need to notify the professor of absences prior to class when possible. The following circumstances are usually
considered as acceptable reasons for excused absences: (a) serious illness, (b) illness or death of family member, (c)
University-related trips, (d) major religious holidays, and (e) other circumstances found to fit “reasonable cause for
nonattendance” by the professor.

Verification of absences: students may be asked to verify their absences in order for them to be considered excused.
Faculty have the right to request “appropriate verification” when students claim an excused absence because of
illness or death in the family. Appropriate notification of absences due to university-related trips is required prior to
the absence.
If absent from class without a legitimate reason for more than two times during the semester, students will
automatically receive a failing grade regardless of the total score from the test and homework.
Quizzes:
Quizzes will be given during the semester to help students keeping up with their readings. The dates of quizzes may or
may not be announced in advance.
Reasonable Accommodations:
If you have a documented disability that required academic accommodations, please see me as soon as possible during
scheduled office hours.
Academic Resources:
Tutorials: TBA
National Chengchi University Spring 2016
Academic Integrity:
Per university policy, students shall not plagiarize, cheat, or falsify or misuse academic records. Students are expected to
adhere to University policy on cheating and plagiarism in all courses. The minimum penalty for a first offense is a zero
on the assignment on which the offense occurred. If the offense is considered severe or the student has other academic
offenses on their record, more serious penalties, up to suspension from the university may be imposed.
Plagiarism and cheating are serious breaches of academic conduct. When students submit work purporting to be their
own, but which in any way borrows ideas, organization, wording or anything else from another source without appropriate
acknowledgement of the fact, the students are guilty of plagiarism. Plagiarism includes reproducing someone else’s work,
whether it be a published article, chapter of a book, a paper from a friend or some file, or something similar to this.
Plagiarism also includes the practice of employing or allowing another person to alter or revise the work which a student
submits as his/her own, whoever that other person may be.
Disclaimer:
All policies discussed herein are subject to the official University Regulations. If there is a discrepancy between and of
my policies and the University policies, the official policies shall reign. Also, I reserve the right to modify any part of this
syllabus to your advantage during the semester after giving adequate notice of such changes (e.g. extend due dates).
Tentative Course Schedule:
Week
Date
1
2
2/25
3/3
3
3/10
4
5
Chapter
Notes
Syllabus and Ch1-8
Chapter 9, pp 426-439
3/17
3/24
Introduction and review
Chapter 9: Plant Assets
Chapter 9: Plant Assets, Natural Resources, and
intangible Assets
Chapter 10: Current Liabilities
Chapter 10: Non-Current Liabilities
6
3/31
Ch9 – Ch10
Exam I
7
8
9
10
4/7
4/14
4/21
4/28
Chapter 11: Organization and Share Transactions
Chapter 11: Dividends and Retained Earnings
Chapter 12: Debt and Share Investments
Chapter 12: Valuing and Reporting Investments
Chapter 11, pp 536-552
Chapter 11, pp 552-568
Chapter 12, pp 598-607; Quiz 2
Chapter 12, pp 607-617; Appendix
11
5/5
Ch11 – Ch12
Exam II
12
13
14
15
16
17
5/12
5/19
5/26
6/2
6/9
6/16
Chapter 13: Statement of Cash Flows
Chapter 13: Statement of Cash Flows
Chapter 13: Statement of Cash Flows
Chapter 14: Financial Statement Analysis
Holidays
Chapter 14: Financial Statement Analysis
Chapter 13, pp 644-652
Chapter 13, pp 652-660
Chapter 13, pp 660-664; Appendix
Chapter 14, pp 710-734; Quiz 3
Final
6/23
Final Examination
Chapter 9, pp 439-451; Appendix
Chapter 10, pp 480-491; Quiz 1
Chapter 10, pp 491-501
Chapter 14, pp 734-758; Review
Sec 000318121: 2:10 PM - 5:00 PM
Sec 000318131: 6:10 PM - 9:00 PM