NCHU Course Outline
Course Name (中) 會計學(二)(1975)
(Eng.) Accounting(II)
Offering Dept College of Management
Course Type Required Credits 3 Teacher 王韶濱
Department Department of Marketing / Undergraduate Language Chinese Semester 2026-SPRING
Course Description This course aims at helping students to understand financial information through lectures, tutorials, progress tests and homework. Accounting is business language. It has unique and professional ways of communicating financial information among the financial statements readers. Knowledge of Accounting is essential in the business world, whether your major is Accounting or not. It is also helpful for personal financial planning. Throughout the course, we provide professional guidance and enjoyable study atmosphere, so that the learning benefits can be maximized.
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. Professional Accounting Knowledge and Managerial Application.
2. Global Vision
3. Professional Ethics
4. Independent thinking and analysis


2.Professional Knowledge
100
Practicum
Lecturing
Exercises
Discussion
Quiz
Assignment
Internship
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 Introduction




Week 2 Accounting for Receivables
Week 3 Accounting for Receivables
Week 4 Long-Term Assets
Week 5 Long-Term Assets
Week 6 Accounting for Corporations
Week 7 31 Mar Spring Holiday
Week 8 Accounting for Corporations
Week 9 Mid-Term Exam (Chap 9, 10, 13)
Week 10 Long-Term Liabilities
Week 11 Long-Term Liabilities
Week 12 Investments
Week 13 Investments
Week 14 Reporting the Statement of Cash Flows
Week 15 Reporting the Statement of Cash Flows
Week 16 Reporting the Statement of Cash Flows Autonomous Study Week Final Exam (Chap 14 ~ 16)
self-directed
learning
Evaluation
Mid-Term Exam 30%
Final Exam 40%
Tutorials 15% (tutorials will be taken on 13.10 – 14.00, Mondays)
Participation & Attendance 15%
Textbook & other References
Textbook:
John J. Wild , Winston Kwok , Ken W. Shaw, 2022, Principles of Financial Accounting (3rd), McGraw Hill. (Available both in Electronic and paperback. E-book purchase site: https://eshop.hwatai.com.tw/SalePage/Index/4O1VcY83h7rhrcBQg7ZuVA==;
Paperback: https://eshop.hwatai.com.tw/SalePage/index/7195596)

References:
1.杜榮瑞、薛富井、蔡彥卿、林修葳，「會計學」，第八版，2021年，東華書局出版。
2.李宗黎與林蕙真，「會計學新論」，第十二版，2023年，證業出版，華泰代理。
3.Weygandt, J. J.,D. E. Kieso, and P. D. Kimmel, Financial Accounting with IFRS Wiley Custom Edition,
5e, John Wiley & Sons, INC., 2022.
Teaching Aids & Teacher's Website
Refer to iLearning, Zuvio and Facebook (1132 AP(II); https://www.facebook.com/share/g/1H32gJce1R/).
Office Hours
Tutorials: 13.10-14.00, Mondays.
Office hour: 12.00-13.00, Wednesdays.
Contact:
email: spwang@nchu.edu.tw
FB Messenger
Lecturer’s office: SC659
Tutors’ office: SC404
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：None Printed Date, year/month/day：2026 / 5 / 31
The second-hand book website：http://www.myub.com.tw/