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Course Descriptions

 
Degree Requirements
The Department of Accounting offers two programs at the undergraduate level and two programs at postgraduate level.
 
1. Requirements for a B.A. degree in Accounting:
Completion of 140credits of courses, including 95credits of required courses and 42 credits of elective accounting courses.
 
2. Requirements for a B.A. degree in Accounting Advance education:
Completion of 138 credits of courses, including 100 credits of required courses and 20 credits of elective accounting courses.
 
3. Requirements for an M.A. degree in Accounting:
Completion of 39 credits of courses, including 6 credits of required courses. Students are also required to submit a written master’s thesis completed under the supervision of a faculty member and pass an oral examination.
 
4. Requirements for an EMBA degree in Accounting:
Completion of 36 credits of courses, including 9 credits of required courses. Students are also required to submit a written master’s thesis completed under the supervision of a faculty member and pass an oral examination.

Undergraduate Program
 
B0013 COMPANY LAW 2/0: This course offers an introduction to company laws, check laws and marine laws.
 
B0033 ESSENTIAL OF CIVIL LAW 2/2: This course expects students to have full understanding of our rights and obligations. The Civil Code will be abundantly discussed as it regulates people’s daily life.
 
B0071 INVESTMENTS 0/3: The objective of this course is to provide students with a basic understanding of modern investment theory and practice.
 
B0146 PUBLIC FINANCE 0/3: This course is designed to study the economics of government: how public choices are made, basics of taxation and government spending. The course discusses theoretical aspects of expenditure and budget economics, and also looks into the tools of tax analysis including tax equity, tax incidence, different taxes, economic affects of taxes, and tax-structure and its reforms.
 
B0154 FINANCE STATMENT ANALYSIS 0/3: This course intends to enhance students’ ability to analyze financial statements. As financial statements are important communication tools used by both investors and firms, the knowledge taught in this course is essential for students’ future careers. 
 
M0204 GOVERNMENT ACCOUNTING 0/3: The first semester of this course is devoted to the introduction of finance, public revenue, and introduction to taxation; the second semester deals with taxation, public bonds, financial policy, and financial administration.
 
M0271 FINANCIAL MANAGEMENT 3/0: This course is designed to help students succeed in learning the fundamentals of financial management through detailed applications and illustrations of important topics of text materials. The topics include value, risk, financing, debt and payout policy, and financial planning.
 
M0321 ACCOUNTING II 4/4/2: This “Intermediate Accounting” discusses in depth the traditional financial accounting topics as well as recent development in accounting valuation and reporting practices promulgated by some leading professional accounting organizations and applied by practitioners in industry and public accounting.
 
M0335 ACCOUNTING INFORMATION SYSTEMS 3/0: This course enhances a basic knowledge of computer-based information systems and their role in handling accounting function in the contemporary business environment according to business cycles.
 
M0339 ACCOUNTING I 4/4: This course focuses on accounting concepts, the accounting model, and the relationship of financial statements; furthermore, the course discusses the accounting of single proprietorship, partnership, and corporation.
 
M0341 ACCOUNTING III 2/3: This “Advanced Accounting” course is designed for financial accounting students beyond the intermediate level. The course covers business combinations, the equity and cost methods of accounting for investment in common stock, consolidated financial statements, and accounting for derivatives and foreign currency transactions and translations.
 
M1148 COST AND MANAGEMENT ACCOUNTING 4/4: This course discusses how cost is determined under different manufacturing settings and how to use the cost data for planning, controlling and decision-making. Many advanced management theories, concepts, methods and techniques are covered in the course.
 
Master’s Program
 
B0560 THEORY OF ADVANCED ACCOUNTING 3/0: Advanced accounting theory(AAT) Course explores some theoretical issues that underlie the discipline of financial accounting, as well as some practical consequences of these issues. Related fields of study, particularly economics and finance, are drawn on to study the efficient markets hypotheses and agency theory and their implications for financial reporting, applications of the present value model in accounting, the accounting standard setting process, and the economic consequences of accounting decisions.
 
B0565 ADVANCED MANAGEMENT ACCOUNTING3/0: To introduce issues in management accounting, including balanced scorecard,knowledge management, corporate governance, managerial strategy, social responsibilities and environment accounting. Cases from practical world are also discussed in this class to help understanding the theory.
 
B1028 SEMINAR ON FINANCIAL ACCOUNTING RESEARCH 0/3: The main objective of this course is to expose master-level accounting students to ongoing and emerging financial accounting issues, and to acquaint them with various research methodologies used in empirical financial accounting research.
 
B1028 SEMINAR IN FINANCIAL ACCOUNTING RESEARCH 3/0: This course aims to develop students’ understanding and appreciation of the current state of empirical accounting research and theories that provide the bases for these research studies, and the link between accounting theory development and empirical research.
 
E1136 RESARCH MERTHODOLOGY 3/0This course introduces the basic theory and concepts of business research, the design of research, the sources and collection of data, and analysis and presentation of data. Discussion and interaction are emphasized in the course.
 
M0781 ADVANCED FINANCIAL MANAGEMENT 0/3: Most business-related decision-making is heavily involved in financial concepts and financial management principles applied to government agencies, schools, hospitals, other non-profit business organizations, or individuals. Financial management is integration of economic, accounting, legal, and other relevant business theories, practices formed a comprehensive science. The context of financial management involved in corporate finance,investment and financial markets. This course (Advanced financial
management) will mainly focus on corporate finance issues.
 
M0878 SEMINAAR 1/1: A research workshop will be held and accounting-oriented researchers will be invited to present their papers or to share their own research experiences. Hopefully, through participation in classes and extensive discussions, students will be inspired to conduct their own research.
 
M1090 ANAYSIS OF FINANCL REPORTSD3/0: This course intends to enhance students’ ability in analysis and use of financial statement. Since the financial statement is an important communication tool between investors and firms, the knowledge of this course is important for students in their future careers.
 
M1091 SPECIAL TOPICS ON TAXATION3/0: The main objective of this course is to introduce the reform of the tax systems in Taiwan, including income tax, land tax, housing tax and other taxes. It will help students understand the meaning of the tax system through classroom lectures and the discussions.
 
M1103 KNOWLEDGE MANAGEMENT0/3: The objective of this course is to help students better understand various subtle issues regarding knowledge management in terms of theory construction, evaluation, and their application. This course will be composed of three parts, i.e. 1) literature studies; 2) individual presentations; and 3) individual reports. Classroom participation and discussion are vital parts of this course. A reading list will be provided in the beginning of the class. Every student is expected to read the materials before the class. No pre-requisite class for this class.
 
M1158 POSITIVE ACCOUNTING RESEARCH 0/3: This course aims at reviewing and discussing the Positive Theory in Accounting and its methodology. The theory was formulated by Watts and Zimmerman [1986]. Since the mid 80s, the theory has provided one of the most dominant frameworks for accounting research, especially contract-based empirical studies on accounting behavior. This course emphasizes empirical methods in the following topics: accounting earnings and stock prices, the contracting process, compensation plans, debt contracts, political process, and empirical tests of accounting choices.
 
M1313 ECONOMETRICS 0/3:The objective of this course is to familiarize students with econometric analysis of cross-sectional data. The contents focus on linear regression analysis and related issues. This course is designed to help the future research of students.
 
M1620 SEMINAR ON CORPORATE GOVERNANCE0/3: The purpose of this course is to acquaint students with current academic and practice issues in corporate governance. This course mainly covers corporations and the governance mechanism. This course will mainly revolve around discussions of selected cases and academic papers. Hence, there will be group presentations to help familiarizing students with corporate governance literature and generating researchable questions.
 
M1699 SEMINAR IN  DERIVATIVES 0/3: This course provides students with a comprehensive understanding of key concepts about derivatives through in-depth topics, case study, and literature discussion. The course comprises derivatives’ definitions, types,functions, market organizations and operations, commodity valuation theories and operation strategies.
 
M1936 SEMINAR IN MANAGEMINET ACCOUNTING 0/3: The main objective of this course is to introduce the reform of the tax systems in Taiwan, including income tax, land tax, housing tax and other taxes. It will help students understand the meaning of the tax system through classroom lectures and the discussions.
 
M1937 SEMINAR ON EMPIRICAL RESEARCH IN FINANCIAL ACCOUNTING3/0: This course focuses on recent topics in financial accounting. Students are expected to develop writing skills for their dissertation from this course.
 
M1938 SEMINAR ON AUDITING STUDIES0/3: This course examines the international dimension of Auditing studies.
 
M2098 INTELLECTUAL CAPIAL3/0: This course will introduce the concept and practice of intellectual capital,and how to manage organizational intellectual capital. We will show the theory and practice of intellectual capital by lecture, discussing and reading papers.
 
T0081 RESEARCH METHODOLOGY0/3:Research method tries to train students the basic method and theories for research, including reearch process, research basic terms, resech reasoning and data collect methods. In addion, we train students reearch ethics and
writing thesis skills
 
 
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