NCHU Course Outline

Course Name	(中) 會計學(二)(1119)
	(Eng.) Accounting(II)
Offering Dept	Department of Applied Economics
Course Type	Required	Credits	3	Teacher	蘇迺惠
Department	Department of Applied Economics / Undergraduate	Language	Chinese	Semester	2026-SPRING
Course Description	1. 介紹基本財務會計觀念，學習基本會計原則與會計處理程序。 2. 學習一般營業、投資、融資交易的會計處理。 3. 學習財務報表之編製與分析，學習如何應用財務資訊輔助管理決策。
Prerequisites

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. 瞭解會計資訊對企業經營的重要性。
2. 學習會計循環與國際財務報導準則(IFRS)。
3. 學習資產、負債、權益、收益、費損之認列衡量與評價。
4. 學習編製財務狀況表、損益表、權益變動表、現金流量表，並學習財務報表分析。

1.Economics expertise capabilities

2.Economics knowledge application ability

3.Understanding and analyzing cross-cutting issues of economic integration

5.Independent learning and creativity

Exercises

Practicum

Lecturing

Assignment

Quiz

Attendance

Course Content and Homework/Schedule/Tests Schedule

Week	Course Content
Week 1	CH8. Accounting for Receivables CH9. Plant Assets, Natural resources, and Intangible Assets CH10. Current Liabilities CH11. Non-current Liabilities CH12. Corporations: Organizations, Share Transactions, and Equity CH13. Investments CH14. Statement of Cash Flows
Week 2
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Week 14
Week 15
Week 16
self-directed learning

Evaluation

1.期中考試 35%
2.期末考試 40%
3.平時考、出席與參與 25%

Textbook & other References

教科書：
Weygandt, Kieso, and Kimmel, 2019 Financial Accounting IFRS Edition,4th, Wiley. 滄海圖書代理。
參考書目：
1. 杜榮瑞、薛富井、蔡彥卿、林修葳，會計學，東華書局。
2. 鄭丁旺、黃金發，初級會計學。
3. 林蕙真，會計學新論，証業出版/華泰文化。

Teaching Aids & Teacher's Website

i-Learning

Office Hours

週二 AM 10:00~12:00
週四 PM 14:00~16:00

Sustainable Development Goals, SDGs(Link URL)

include experience courses：N

Please respect the intellectual property rights and use the materials legally.Please respect gender equality.
Update Date, year/month/day：None	Printed Date, year/month/day：2026 / 5 / 31
The second-hand book website：http://www.myub.com.tw/