Course Syllabus

Course Information：

Year-Semester Course Number Course Name Phase Credits Hours Required/Elective Instructor Class Student NO. Withdraw Note

Fall Semester
Year 2026 363018 Accounting 1 3.0 3 ▲ YIN, CHIN-CHING 4IEM1A
4IEM1B 0 0 工管一甲乙合開

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Fall Semester Year 2026	363018	Accounting	1	3.0	3	▲	YIN, CHIN-CHING	4IEM1A 4IEM1B	0	0	工管一甲乙合開

Course Plan：

Instructor YIN, CHIN-CHING　Office Hours

Email yinchinching@ntut.edu.tw

Last Updated 2026-07-13 16:12:41

Course Objective 介紹會計學之基本觀念，會計循環 - 包括分錄、過帳、試算、結算及財務報表之編製。逐一說明財務報表各個項目，最後並介紹財務報表之分析。修畢本課程之後能瞭解會計學之基本原理，會計資料處理及財務報表產生之整個過程，以及簡單之財務報表分析技術，並為未來之企業及財務相關課程打下良好基礎。 This course introduces the basic concepts of accounting. All the necessary processes are included as well the financial report analysis. After being taking this course, the student can understand the accounting concepts, accounting data process, generation of accounting report and techniques for analyzing the financial report.

Course Schedule 第01週：會計基本概念第02週：借貸法則與會計紀錄第03週：借貸法則與會計紀錄第04週：調整與編表第05週：調整與編表第06週：調整與編表第07週：買賣業會計第08週：買賣業會計第09週：期中考第10週：現金與銀行存款第11週：現金與銀行存款第12週：應收款項第13週：應收款項第14週：存貨第15週：存貨第16週：流動負債第17週：流動負債第18週：期末考 Week 01: Basic Accounting Concepts Week 02: Debit and Credit Rules and Accounting Records Week 03: Debit and Credit Rules and Accounting Records Week 04: Adjustments and Financial Statements Week 05: Adjustments and Financial Statements Week 06: Adjustments and Financial Statements Week 07: Accounting for Merchandising Operations Week 08: Accounting for Merchandising Operations Week 09: Midterm Exam Week 10: Cash and Bank Deposits Week 11: Cash and Bank Deposits Week 12: Receivables Week 13: Receivables Week 14: Inventory Week 15: Inventory Week 16: Current Liabilities Week 17: Current Liabilities Week 18: Final Exam

Evaluation and grading policy 平時作業及出席：40% 期中考：30% 期末考：30% Regular homework and attendance: 40% Midterm exam: 30% Final exam: 30%

Materials All right reserved. Do not reproduce without permission.

Foreign-language textbooks:No
會計學IFRS ，作者：王全三、周庭楷、姚維仁，出版社：滄海圖書

The access to curricular consultation Email, Office Hours, and i-School Plus

Expanding teaching and resources ● 混成學習 (Blended Learning)
課程結合實體授課與線上學習（同步視訊／非同步活動）。
Combines face-to-face instruction with online learning (including synchronous video sessions or asynchronous activities).

The course corresponds to the SDGs SDG1：消除貧窮（No Poverty）
SDG4：優質教育（Quality Education）
SDG12：負責任的消費與生產（Responsible Consumption and Production）

Does the course incorporate AI ● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process）

Note
　

Instructor	YIN, CHIN-CHING　Office Hours
Email	yinchinching@ntut.edu.tw
Last Updated	2026-07-13 16:12:41
Course Objective	介紹會計學之基本觀念，會計循環 - 包括分錄、過帳、試算、結算及財務報表之編製。逐一說明財務報表各個項目，最後並介紹財務報表之分析。修畢本課程之後能瞭解會計學之基本原理，會計資料處理及財務報表產生之整個過程，以及簡單之財務報表分析技術，並為未來之企業及財務相關課程打下良好基礎。 This course introduces the basic concepts of accounting. All the necessary processes are included as well the financial report analysis. After being taking this course, the student can understand the accounting concepts, accounting data process, generation of accounting report and techniques for analyzing the financial report.
Course Schedule	第01週：會計基本概念第02週：借貸法則與會計紀錄第03週：借貸法則與會計紀錄第04週：調整與編表第05週：調整與編表第06週：調整與編表第07週：買賣業會計第08週：買賣業會計第09週：期中考第10週：現金與銀行存款第11週：現金與銀行存款第12週：應收款項第13週：應收款項第14週：存貨第15週：存貨第16週：流動負債第17週：流動負債第18週：期末考 Week 01: Basic Accounting Concepts Week 02: Debit and Credit Rules and Accounting Records Week 03: Debit and Credit Rules and Accounting Records Week 04: Adjustments and Financial Statements Week 05: Adjustments and Financial Statements Week 06: Adjustments and Financial Statements Week 07: Accounting for Merchandising Operations Week 08: Accounting for Merchandising Operations Week 09: Midterm Exam Week 10: Cash and Bank Deposits Week 11: Cash and Bank Deposits Week 12: Receivables Week 13: Receivables Week 14: Inventory Week 15: Inventory Week 16: Current Liabilities Week 17: Current Liabilities Week 18: Final Exam
Evaluation and grading policy	平時作業及出席：40% 期中考：30% 期末考：30% Regular homework and attendance: 40% Midterm exam: 30% Final exam: 30%
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:No 會計學IFRS ，作者：王全三、周庭楷、姚維仁，出版社：滄海圖書
The access to curricular consultation	Email, Office Hours, and i-School Plus
Expanding teaching and resources	● 混成學習 (Blended Learning) 課程結合實體授課與線上學習（同步視訊／非同步活動）。 Combines face-to-face instruction with online learning (including synchronous video sessions or asynchronous activities).
The course corresponds to the SDGs	SDG1：消除貧窮（No Poverty） SDG4：優質教育（Quality Education） SDG12：負責任的消費與生產（Responsible Consumption and Production）
Does the course incorporate AI	● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process）
Note