NCHU Course Outline
Course Name (中) 會計學(二)(1974)
(Eng.) Accounting(II)
Offering Dept College of Management
Course Type Required Credits 3 Teacher LEE, CHAO-HSIUNG
Department Department of Marketing / Undergraduate Language Chinese Semester 2026-SPRING
Course Description 1.幫助學生了解會計資訊與國際財務報導原則(IFRS)對企業經營的重要性。
2.幫助學生學習與分析會計交易、編制財務報表，以具備企業決策的分析能力。
3.幫助學生分析企業的營運、投資、與融資等活動。
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. 2. 3. 4.
2.Professional Knowledge
100
Lecturing
Discussion
Quiz
Internship
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 08. Accounting for Receivables
Week 2 08. Accounting for Receivables
Week 3 09. Plant Assets, Natural resources, and Intangible Assets
Week 4 09. Plant Assets, Natural resources, and Intangible Assets
Week 5 10. Liabilities: Current liabilities
Week 6 10. Liabilities: Current liabilities
Week 7 11. Liabilities: Non-current liabilities
Week 8 11. Liabilities: Non-current liabilities
Week 9 11. Liabilities: Non-current liabilities
Week 10 期中考試
Week 11 12. Corporations: Organizations, Share Transactions, Dividends, and Retained Earnings
Week 12 12. Corporations: Organizations, Share Transactions, Dividends, and Retained Earnings
Week 13 13. Investments
Week 14 13. Investments
Week 15 14. Statement of Cash Flows
Week 16 4. Statement of Cash FlowsϷ. Financial Statement Analysis
期末考試
self-directed
learning		    01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.
Evaluation
1.第1次考試 30%
2.第2次考試 40%
3.測驗、討論與發表 30%
Textbook & other References
1. Weygandt, J. J.,D. E. Kieso, and P. D. Kimmel, 2021, Financial Accounting IFRS Edition, John Wiley & Sons, INC.
Teaching Aids & Teacher's Website
iLearning
Office Hours
週三10:00~12:00
Sustainable Development Goals, SDGs(Link URL)
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：2026/01/04 16:40:16 Printed Date, year/month/day：2026 / 5 / 31
The second-hand book website：http://www.myub.com.tw/