NCHU Course Outline
Course Name (中) 會計學(一)(1975)
(Eng.) Accounting(I)
Offering Dept College of Management
Course Type Required Credits 3 Teacher 王韶濱
Department Department of Marketing/Undergraduate Language English Semester 2026-FALL
Course Description This course aims at helping students to understand financial information through lectures and exercises. Accounting is business language. It has unique and professional ways of communicating financial information among the financial statements readers. Knowledge of Accounting is essential in the business world, whether your major is Accounting or not. It is also helpful for personal financial planning. Throughout the course, we provide professional guidance and enjoyable study atmosphere, so that the learning benefits can be maximized.
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
全方位管理知識




1.Indenpendent Analysis
2.Professional Knowledge
40
60
Lecturing
Practicum
Exercises
Attendance
Quiz
Assignment
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 Introduction
Week 2 Ch 1 Accounting in Business
Week 3 Ch 2Analyzing and Recording Transactions


Week 4 Ch 3. Adjusting Accounts for Financial Statements (I)
Week 5 Ch 3. Adjusting Accounts for Financial Statements (II)
Week 6 HOLIDAY
Week 7 Ch 4 Completing the Accounting Cycle (I)
Week 8 Ch 4 Completing the Accounting Cycle (II)
Week 9 Ch 5 Accounting for Merchandising Operations (I)
Week 10 Mid-Term Exam
Week 11 Ch 5 Accounting for Merchandising Operations (II)
Week 12 Ch 6 Inventories and Cost of Sales(I)
Week 13 Ch 6 Inventories and Cost of Sales(II)
Week 14 Ch 6 Inventories and Cost of Sales(III)
Week 15 Ch 7 Accounting Information Systems
Week 16 Ch 8 Cash, Fraud, and Internal Control (I) Ch 8 Cash, Fraud, and Internal Control (II) Final Exam
self-directed
learning

Evaluation
Midterm Exam 30%
Final Exam 40%
Tutorials 15% (tutorials will be taken on 13.10 – 14.00 Mondays)
Participation & Attendance 15%
Textbook & other References
TEXTBOOK:
J. J. Wild, W. Kwok, S. Venkatesh, K. W. Shaw, 2022, Fundamental Accounting Principles IFRS (3rd), McGraw
Hill.
REFERENCES:
1.杜榮瑞、薛富井、蔡彥卿、林修葳,「會計學」,第八版,2021年,東華書局出版。
2.李宗黎與林蕙真,「會計學新論」,第十二版,2023年,證業出版,華泰代理。
Teaching Aids & Teacher's Website
Please Refer to Facebook, Zuvio and iLearning.
Office Hours
13.00-14.00 Wednesdays or by appointment:
Email: spwang@nchu.edu.tw
Messenger
Sustainable Development Goals, SDGs(Link URL)
04.Quality Education   08.Decent Work and Economic Growthinclude 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 / 6 / 19
The second-hand book website:http://www.myub.com.tw/