After taking this course, students are expected to understand:
(1) basic concepts and theories of contemporary financial accounting information system, and the content of financial statements as well.
(2) procedures used to measure, record, and report financial data for corporate business,
(3) the effects of corporate business activities on financial statements, and
(4) the challenges facing financial reporting.

After taking this course, students are expected to understand:
(1) basic concepts and theories of contemporary financial accounting information system, and the content of financial statements as well.
(2) procedures used to measure, record, and report financial data for corporate business,
(3) the effects of corporate business activities on financial statements, and
(4) the challenges facing financial reporting.

會計學(二)主要教導學生暸解財務會計之準則，其接續會計學(一)之各項會計原則、假設及慣例，更深入的探討一般公認會計原則之規定，並比較我國、美國及國際會計準則之差異，使學生了解國內外之會計準則，除讓學生學習會計之專業知識外，並具國際視野。本課程亦協助同學認識企業所進行的經濟活動，並將企業的經濟活動忠實記載並在財務報表中允當表達的能力。

Accounting (2) mainly teaches students to understand the principles of financial accounting. It continues the various accounting principles, assumptions and practices of Accounting (1), explores the provisions of generally accepted accounting principles in more depth, and compares the differences between my country, the United States and international accounting standards, so that students can understand domestic and foreign accounting standards. In addition to allowing students to learn professional accounting knowledge, it also provides students with an international perspective. This course also helps students understand the economic activities carried out by enterprises and their ability to faithfully record the economic activities of enterprises and properly express them in financial statements.

Intermediate Accounting: IFRS Edition, 4th Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2020.

Intermediate Accounting: IFRS Edition, 4th Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2020.