NCHU Course Outline

Course Name	(中) 中級會計學(二)(2100)
	(Eng.) Intermediate Accounting (II)
Offering Dept	Department of Accounting
Course Type	Required			Credits	3	Teacher	王韶濱
Department	Department of Accounting / Undergraduate			Language	Chinese	Semester	2026-SPRING
Course Description	This course focuses on the concepts and the advanced treatments of financial reporting. It covers a wide range of accounting issues under the IFRS framework. The lecturer hopes by using cases and exercises to equip students with the ability of applying IFRS principles in practice. Newly released standards will be supplemented during class. The lecturer hopes to instruct students to think logically when adopting the IFRS under the True and Fair View Over-ride Principle.
Prerequisites	會計學(一),會計學(二)

Relevance of Course Objectives and Core Learning Outcomes(%)			Teaching and Assessment Methods for Course Objectives
Course Objectives	Competency Indicators	Ratio(%)	Teaching Methods	Assessment Methods
To be able to apply accounting standards to practices and keep abreast with the latest development of the professions.	2.Professional Knowledge with Applications	100	Lecturing Practicum Discussion Exercises	Quiz Assignment Attendance Written Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content Week 1 see printed syllabus circulated. 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
Participation & Attendance 15% Tutorials 15% 1st Exam 20% 2nd Exam 20% Final Exam 30%
Textbook & other References
Textbooks: 1. Intermediate Accounting, 3rd edition, Kieso, Weygandt and Warfield, 滄海書局代理。 References: 中級會計學新論(上)(下)，林蕙真，第九版，2017年，證業出版，華泰代理。
Teaching Aids & Teacher's Website
Please refer to iLearning.
Office Hours
Tutorials: 13.10-14.00, Tuesdays. Office hour: 12.00-13.00, Wednesdays. Contact: by email: spwang@nchu.edu.tw (preferable) by phone: 04 2284 0828#659 by Messenger Lecturer’s office: SC659 Tutors’ office: SC404
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/