NCHU Course Outline
Course Name (中) 會計學(二)(1988)
(Eng.) Accounting(II)
Offering Dept College of Management
Course Type Required Credits 3 Teacher LIU YI-MIEN
Department Department of Marketing / Undergraduate Language Chinese Semester 2026-SPRING
Course Description 本課程延續上學期的進度,介紹應收款項、固定資產、天然資源、無形資產、負債、長期投資、股東權益等地會計處理,以及進一步介紹現金流量表的編製及公司的各項財務比率分析。
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. 幫助學生了解會計資訊與國際財務報導原則(IFRS)對企業經營的重要性。
2. 幫助學生學習與分析會計交易、編製財務報表,以具備企業決策的分析能力。
3. 幫助學生分析企業的營運、投資、與融資等活動。
2.Professional Knowledge
100
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 02/23
CHAPTER 8 Accounting for Receivables

Week 2 03/02
CHAPTER 8 Accounting for Receivables
CHAPTER 9 Plant Assets, Natural Resources, and Intangible Assets
Week 3 03/09
CHAPTER 9 Plant Assets, Natural Resources, and Intangible Assets
Week 4 03/16
CHAPTER 11 Non-Current Liabilities

Week 5 03/23
CHAPTER 11 Non-Current Liabilities

Week 6 03/30
複習Ch8, Ch9, Ch11 problem
Week 7 04/06
調整放假
Week 8 04/13
Mid-Term Exam (Ch8, 9, 11) (14:10~17:00)
Week 9 04/20
CHAPTER 12 Corporations: Organization, Share Transactions, and Equity
Week 10 04/27
CHAPTER 12 Corporations: Organization, Share Transactions, and Equity
CHAPTER 13 Investments
Week 11 05/04
CHAPTER 13 Investments

Week 12 05/11
CHAPTER 14 Statement of Cash Flows

Week 13 05/18
CHAPTER 14 Statement of Cash Flows
CHAPTER 15 Financial Analysis: The Big Picture
Week 14 05/25
檢討小考Ch12 & Ch13;作業E15.11及P15.5
Week 15 06/01
複習Ch12~ Ch14 problem
Week 16 06/08
Final Exam (Ch12~Ch14) (14:10~17:00)
self-directed
learning
   03.Preparing presentations or reports related to industry and academia.
Financial Analysis:E15.11及P15.5
Evaluation
1. 期中考試 32%
2. 期末考試 32%
3. 實習、測驗、出席與參與 32%
4. 作業(自主學習報告) 4%
Textbook & other References
Weygandt, J. J.,D. E. Kieso, and P. D. Kimmel, 2025, Financial Accounting IFRS Edition 5e, John Wiley & Sons, INC.
Teaching Aids & Teacher's Website
Weygandt, J. J.,D. E. Kieso, and P. D. Kimmel, 2025, Financial Accounting IFRS Edition 5e, John Wiley & Sons, INC.
Office Hours
星期一12:00~14:00
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:2026/02/23 11:50:52 Printed Date, year/month/day:2026 / 5 / 25
The second-hand book website:http://www.myub.com.tw/