NCHU Course Outline
Course Name (中) 會計學(一)(1104)
(Eng.) Accounting(I)
Offering Dept Department of Applied Economics
Course Type Required Credits 3 Teacher 蘇迺惠
Department Department of Applied Economics / Undergraduate Language English 英文/EMI N Semester 2025-FALL
Course Description 本課程旨在學習財務會計基本觀念與會計處理程序,包括資產、負債與權益的會計處理以及資產負債表、綜合損益表與現金流量表等財務報表之編製,並學習如何利用財務報表資訊評估企業財務狀況與財務績效,以協助報表使用者制訂決策。
Prerequisites
self-directed learning in the course Y
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
1. 學習分錄、過帳、試算、調整、編表與結帳等基本會計循環。
2. 學習編製財務報表所須具備之會計觀念與專業技能,並學會利用財務資訊制訂管理決策。
Exercises
Practicum
Lecturing
Attendance
Assignment
Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 Course Introduction
Chapter 1 Accounting in Action
Week 2 Chapter 1 Accounting in Action
Week 3 Chapter 2 The Recording Process
Week 4 Chapter 2 The Recording Process
Week 5 Chapter 3 Adjusting the Accounts
Week 6 Chapter 3 Adjusting the Accounts
Week 7 Chapter 4 Completing the Accounting Cycle
Week 8 Chapter 4 Completing the Accounting Cycle
Week 9 Midterm Exam
Week 10 Chapter 5 Accounting for Merchandising Operations
Week 11 Chapter 5 Accounting for Merchandising Operations
Week 12 Chapter 6 Inventories
Week 13 Chapter 6 Inventories
Week 14 Chapter 7 Fraud, Internal Control, and Cash
Week 15 Chapter 7 Fraud, Internal Control, and Cash
Week 16 Final Exam
self-directed
learning
   01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.
   02.Viewing multimedia materials related to industry and academia.

Evaluation
1. 期中考試 35%
2. 期末考試 40%
3. 平時考試、出席與課堂參與 25%
Textbook & other References
Financial Accounting with IFRS, 2023, 5th Edition, Weygandt/Kimmel/Su, Wiley. 滄海圖書代理。
Teaching Aids & Teacher's Website
i-Learning
Office Hours
週三:15:00-17:00
Sustainable Development Goals, SDGs(Link URL)
04.Quality Education   08.Decent Work and Economic Growthinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please respect gender equality.
Update Date, year/month/day:2025/08/21 09:30:48 Printed Date, year/month/day:2025 / 8 / 31
The second-hand book website:http://www.myub.com.tw/