NCHU Course Outline
Course Name (中) 中級會計學(2014)
(Eng.) Intermediate Accounting
Offering Dept Department of Business Administration
Course Type Elective Credits 3 Teacher 蘇迺惠
Department Department of Business Administration / Undergraduate Language Chinese Semester 2026-SPRING
Course Description 本課程係著重觀念性架構及會計處理方法之深入探討，並教授複雜交易情況下資產、負債、權益、損益之認列、評價與報導方法，期使學生瞭解會計理論及嫻熟會計技術，進而有能力提供經濟個體之財務資料，並將會計資料應用於經營管理與決策過程。
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.學習國際會計準則(IFRS)與複雜之營業、投資、融資等交易的會計處理。
2.學習財務狀況表、綜合損益表、權益變動表與現金流量表之編製與表達。
3.學習財務報表分析與應用。
1.Independent Thinking
2.Professional Knowledge with Applications
4.English Proficiency
20
70
10
Practicum
Lecturing
Attendance
Assignment
Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 CHAPTER 1 Financial Reporting and Accounting Standards
CHAPTER 2 Conceptual Framework for Financial Reporting
CHAPTER 3 The Accounting Information System
CHAPTER 4 Income Statement and Related Information
CHAPTER 5 Statement of Financial Position and Statement of Cash Flows
CHAPTER 6 Accounting and the Time Value of Money
CHAPTER 7 Cash and Receivables
CHAPTER 8 Valuation of Inventories: A Cost-Basis Approach
CHAPTER 9 Inventories: Additional Valuation Issues
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
平時考 25%
期中考 35%
期末考 40%
No make-up examinations will be given.
Textbook & other References
教科書：
Kieso / Weygandt / Warfield, Intermediate Accounting, 2020, IFRS 4 edition, Wiley. 滄海書局代理。
參考書目：
鄭丁旺，中級會計學
林蕙真，中級會計學新論
張仲岳等4人，中級會計學
Teaching Aids & Teacher's Website
i-Learning 3.0
Office Hours
週二 PM 14:00-16:00
週三 PM 14:00~16:00
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 / 31
The second-hand book website：http://www.myub.com.tw/