NCHU Course Outline

Course Name	(中) 會計學(一)(1975)
	(Eng.) Accounting(I)
Offering Dept	College of Management
Course Type	Required	Credits	3	Teacher	王韶濱
Department	Department of Marketing / Undergraduate	Language	English	Semester	2026-FALL
Course Description	This course aims at helping students to understand financial information through lectures and exercises. 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

全方位管理知識

1.Indenpendent Analysis

2.Professional Knowledge

Lecturing

Practicum

Exercises

Attendance

Quiz

Assignment

Course Content and Homework/Schedule/Tests Schedule

Week	Course Content
Week 1	Introduction
Week 2	Ch 1 Accounting in Business
Week 3	Ch 2Analyzing and Recording Transactions
Week 4	Ch 3. Adjusting Accounts for Financial Statements (I)
Week 5	Ch 3. Adjusting Accounts for Financial Statements (II)
Week 6	HOLIDAY
Week 7	Ch 4 Completing the Accounting Cycle (I)
Week 8	Ch 4 Completing the Accounting Cycle (II)
Week 9	Ch 5 Accounting for Merchandising Operations (I)
Week 10	Mid-Term Exam
Week 11	Ch 5 Accounting for Merchandising Operations (II)
Week 12	Ch 6 Inventories and Cost of Sales(I)
Week 13	Ch 6 Inventories and Cost of Sales(II)
Week 14	Ch 6 Inventories and Cost of Sales(III)
Week 15	Ch 7 Accounting Information Systems
Week 16	Ch 8 Cash, Fraud, and Internal Control (I) Ch 8 Cash, Fraud, and Internal Control (II) Final Exam
self-directed learning	02.Viewing multimedia materials related to industry and academia.

Evaluation

Midterm Exam 30%
Final Exam 40%
Tutorials 15% (tutorials will be taken on 13.10 – 14.00 Mondays)
Participation & Attendance 15%

Textbook & other References

TEXTBOOK:
Robert Libby , Patricia A. Libby , Frank Hodge, 2026, Financial Accounting (12th), McGraw Hill.
(Available in Electronic (https://eshop.hwatai.com.tw/SalePage/Index/10721074?lang=zh-TW)
REFERENCES:
1. 杜榮瑞、薛富井、蔡彥卿、林修葳，「會計學」，第八版，2022年，東華書局出版。
2. 李宗黎與林蕙真，「會計學新論-理論與應用」，第十三版，2026年，證業出版，華泰代銷。

Teaching Aids & Teacher's Website

Please Refer to Facebook, Zuvio and iLearning.

Office Hours

13.00-14.00 Wednesdays or by appointment:
Email: spwang@nchu.edu.tw
Messenger

Please respect the intellectual property rights and use the materials and protected electronic files legally. Please respect gender equality.
Update Date, year/month/day：2026/09/15 06:20:16	Printed Date, year/month/day：2026 / 9 / 23
The second-hand book website：http://www.myub.com.tw/