NCHU Course Outline

Course Name	(中) 會計學(1517)
	(Eng.) Accounting
Offering Dept	Continuing Education Bachelor Program in Bio-Industry Management
Course Type	Elective	Credits	3	Teacher	Po-Hsiang Yu
Department	Continuing Bachelor Program in Innovation Industry Management / (N)Undergraduate	Language	Chinese	英文/EMI		Semester	2024-FALL
Course Description	This course is designed to provide a basic understanding of financial accounting and covers numerous financial accounting topics, including basic accounting theory, accounting principles, procedures to record business transactions, measurements of assets and liabilities and preparations for financial statements. Particularly, students will learn how accounting information aids financial reporting users (such as investors, creditors, and financial analysts) in their decision making process.
Prerequisites						self-directed learning in the course	Y

Relevance of Course Objectives and Core Learning Outcomes(%)

Teaching and Assessment Methods for Course Objectives

Course Objectives

Competency Indicators

Ratio(%)

Teaching Methods

Assessment Methods

Accounting is the language of business that facilitates communication of the financial aspects of business to a groups of stakeholders (e.g., investors, debtholders, equity holders, etc.). This module provides an introduction to the financial accounting branch of accounting.

Discussion

Lecturing

Attendance

Assignment

Other

Course Content and Homework/Schedule/Tests Schedule

Week	Course Content
Week 1	課程簡述
Week 2	Ch1 企業與會計
Week 3	Ch2 財務報表的基本認識
Week 4	Ch3 從會計恆等式到財務報表
Week 5	Ch4 借貸法則、分錄與過帳
Week 6	Ch5 調整分錄、結帳分錄與會計循環
Week 7	Ch6 買賣業會計與存貨會計處理-永續盤存制
Week 8	彈性自主學習：會計專題研討
Week 9	期中考
Week 10	Ch7 存貨
Week 11	Ch7 存貨
Week 12	Ch8 現金與內部控制
Week 13	Ch9 應收款項
Week 14	Ch10 不動產、廠房及設備與遞耗資產
Week 15	Ch10 不動產、廠房及設備與遞耗資產 Ch11 無形資產、投資性不動產、生物資產與農產品
Week 16	期末考
Week 17	彈性自主學習：會計專題研討
Week 18	彈性自主學習：會計專題研討

Evaluation

Mid-term exam 35%
Final Exam 45%
Class participation 20%

Textbook & other References

會計學第八版 IFRS (修訂版)
作者：杜榮瑞、薛富井、蔡彥卿、林修葳

Teaching Aids & Teacher's Website

Class materials and relevant information would be posted on NCHU iLearning 3.0.

Office Hours

Monday 17:00 – 19:00

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：2024/08/18 14:07:40	Printed Date, year/month/day：2025 / 7 / 16
The second-hand book website：http://www.myub.com.tw/