NCHU Course Outline

Course Name	(中) 會計學(二)(1977)
	(Eng.) Accounting(II)
Offering Dept	College of Management
Course Type	Required			Credits	3	Teacher	蘇迺惠
Department	Department of Marketing / 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，瞭解會計資訊對企業經營的重要性。 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.學習會計循環與國際財務報導準則(IFRS)。 2.學習資產、負債、權益、收益、費損之認列衡量與評價。 3.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與管理決策之應用。	2.Professional Knowledge	100	Exercises Lecturing Practicum	Quiz Assignment 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. Liabilities CH11. Corporations: Organizations, Share Transactions, Dividends, and Retained Earnings CH12. Investments CH13. Statement of Cash Flows CH14. Financial Statement Analysis Week 2 Week 3 Week 4 Week 5 Week 6 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 Week 13 Week 14 Week 15 Week 16 self-directed learning
Evaluation
1.期中考試 40% 2.期末考試 40% 3.測驗、出席與參與 20%
Textbook & other References
教科書： Weygandt,Kieso,and Kimmel, 2013, Financial Accounting IFRS Edition, 2e, John Wiley & Sons, INC.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 週五 PM 13:00~15:00
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 / 26
The second-hand book website：http://www.myub.com.tw/