COLLEGE OF MANAGEMENT

Department of Accounting

Degrees Offered:B.A., M.A., EMBA,

TO Webpage:

Chair:Chen, Jui-chih

The Department

The day school of the Department of Accounting was inaugurated in 1973 and the evening school in 1975. The department aims mainly to train students to be accounting specialists both in theory and practice. The scholarship each year amounts to NT$700,000, awarded to students with special achievements in six categories: academic achievement, financial need, service, morality, and major courses.

The master's program of the Department was established in 1994. Its objectives and directions are as follows: (1) to cultivate senior accounting specialists, emphasizing the combination of theory and practice; (2) to study the accounting system of Mainland China as a social requirement in facing the communication across the straits; and
(3) to train international accounting specialists for national needs in foreign investment policy.

The Department provides research and development funds to encourage students to attend conferences, present research papers, go abroad for short periods of' research, also to invite outstanding scholars and specialists, and to improve the facilities of the Department.

Faculty

Professor

Tsai, Hsin-fu ; Yen, Sin-hui

Associate Professors

Chang, Bao-guang ; Chen, Jui-chih ; Hong, Sheue-ching ; Huang, Cheng-li ; Huang, Teng-man ; Lin, Ku-jun ; Wang, Li-shia ; Yeh, Chin-chen

Assistant Professors

Chao, Chia-ling ; Hsieh, Yi-hua; Hung, Yu-shun

Lecturers

Hung, Hsin-hui ; Yang, Chuan-li

Degree Requirements

The Department of Accounting offers two programs at undergraduate level and two programs at postgraduate level.

1. Requirements for B.A. degree in Accounting:
   Successful completion of 136 credits of courses, including 106 credits of required courses and 24 credits of elective accounting courses.
2. Requirements for B.A. degree in Accounting (Advance education):
   Successful completion of 136 credits of courses, including 104 credits of required courses and 20 credits of elective accounting courses.
3. Requirements for M.A. degree in Accounting:
   Successful completion of 42 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 EMBA degree in Accounting:
   Successful completion of 34 credits of courses, including 12 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.

Course Descriptions

Undergraduate Program

B0013 Company Law (2/0) This course is 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 since it regulates people's daily life.

M0204 Government Accounting (2/2) The first semester is devoted to the introduction of finance, public revenue, and introduction to taxation; the second semester deals with taxation particulars, public bonds, financial policy, and financial administration.

M0271 Financial Management (2/2) This course helps bridge the gap between the theory and technique of the traditional financial management course and the application of those materials in the case course.

M0321 Accounting II (4/4) 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 contemporary business environment according to business cycle.

M0339 Accounting I (4/4) This course focuses on the accounting concept, the accounting model, and the relationship of the financial statements; furthermore, the course discusses the accounting of single proprietorship, partnership, and corporation.

M0341 Accounting III (2/2) This course focuses on accounting for business consolidation, branch operations, international operations and partnership. The economic rationales behind the GAAPs and the preparation of consolidated financial statements will be covered.

M1148 Cost and Management Accounting (4/4) This course furnishes management with necessary accounting tools for planning and control activities, improving quality and efficiency, and making both routine and strategic decisions.

Master's Program

B0560 Theory of Advanced Accounting (3/0) This course challenges students with contemporary accounting thoughts. Topics include development of accounting practices and the evolution of theory. Recent accounting theories in the literature will be discussed.

B0565 Advanced Management Accounting (3/0) This course provides an understanding of basic concepts about management accounting and how to apply quantitative, financial and human instruments to solve planning, control and decision making problems in business.

B1027 Human Capital Accounting (0/3) This class provides an alternative way to measure and disclose human capital items. It discusses human capital investments according to cost development stages in human resources, defines and classifies company's human capital in line with theoretical framework.

B1028 Seminar on Financial Accounting Research (0/3) The major 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.

E1136 Research Methodology (3/0) This course provides students with fundamental knowledge of the research process, including measurement issues, research instruments, and analytical techniques. Writing a research proposal is required.

M0781 Advanced Financial Management (3/0) This course emphasizes theories and related empirical studies of modern financial issues. The aim is to enable MBA students to analyze related real world issues with analytical approaches, providing solid foundation for writing a Master's thesis.

M0784 Advanced Auditing (0/3) This course covers topics of financial statements audit, operational audit, public accountants' development by using comparative-analysis and causal-relationships methods. Current and future audit-related issues will also be covered.

M0828 Public Budgeting (0/3) This course covers the following topics: (1) characteristics of public sector; (2) budgeting process; (3) budgets in central and local government; (4) techniques of budgeting; (5) revenues forecasting; (6) expenses forecasting; (7) budget systems; (8) budgeting in political process; (9) public performance measurements.

M1068 Behavioral Accounting (0/3) This course provides a useful synthesis of the literature to facilitate broad coverage of the behavioral domain and to hopefully motivate students to pursue career studies in behavioral accounting research.

M1203 Special Topics in AIS (0/3) This course discusses the implication of accounting information systems on the use of information technology, system development, organizations (especially small- and medium-sized enterprises), and EDP auditing.

M1344 Business Valuation (3/0) This course is designed to equip students with sufficient analysis skills in comprehending the theoretical concepts and practical techniques in business valuation. After practicing related cases, students should be able to apply the knowledge in the real world.