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國立雲林科技大學-會計系

AACSBAACSBCPAAIA
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About Us
:::Navigation
  • About Us
  • Faculty
  • Facilities
  • Course Overview
  • Curriculum Regulations
:::Course Overview

1. Undergraduate Program

1st Academic Year

2nd Academic Year

3rd Academic Year

4th Academic Year

1st
Semester

2nd
Semester

1st
Semester

2nd
Semester

1st
Semester

2nd
Semester

1st Semester

2nd Semester

College’s Required Courses: 14 Credits

Management Theory
3-0-3

 

Statistics
(Ⅰ)
3-0-3

 

Business Ethics
2-0-2

 

 

Economics
(Ⅰ)
3-0-3

 

 

 

 

 

 

 

Accounting
3-0-3

 

 

 

 

 

 

 

9-0-9

 

3-0-3

 

2-0-2

 

 

Program’s Required Courses: 60 Credits

Introduction of Civil law
3-0-3

Intermediate Accounting
(Ⅰ)
2-2-3

Intermediate Accounting
(Ⅱ)
2-2-3

Intermediate Accounting
(Ⅲ)
3-0-3

Advanced Accounting
(Ⅰ)
3-0-3

Advanced Accounting
(Ⅱ)
3-0-3

Auditing(Ⅱ)
3-0-3

 

Calculus
(Ⅰ)
2-0-2

The Company Law
3-0-3

Cost and Management Accounting
(Ⅰ)
2-2-3

Cost and Management Accounting
(Ⅱ)
2-2-3

Financial Report Analysis
3-0-3

Auditing
(Ⅰ)
3-0-3

Accounting Practices Project(Ⅱ)
0-2-1

 

Study on Accounting News & Reports
(Ⅰ)
2-0-2

Laws and Regulations in Taxation
(Ⅰ)
3-0-3

Statistics
(Ⅱ)
2-0-2

Financial Management
3-0-3

Accounting Practices Project
(Ⅰ)
0-4-2

 

Database Management Systems and Programming
3-0-3

Accounting Information Systems
(Ⅰ)
3-0-3

 

Enterprise Resource Planning-Financial Accounting Modules
3-0-3

 

 

5-0-5

10-2-11

7-4-9

10-2-11

9-0-9

9-4-11

3-2-4

0-0-0

YunTech's Required Courses: 30 Credits (Including 14 Credits of General Education Course)
Note: Foreign students should follow the school-required course flow chart for bachelor degree students’

Physical Education
2-0-0

Physical Education
2-0-0

Physical Activities
2-0-0

Physical Activities
2-0-0

Practical Chinese
2-0-2

 

 

Literature and Innovation
2-0-2

Literature and Innovation
2-0-2

 

Philosophical Thinking
2-0-2

 

 

 

 

General Education
2-0-2

General Education
2-0-2

General Education
2-0-2

General Education
2-0-2

General Education
2-0-2

General Education
2-0-2

General Education
2-0-2

 

Practicum in English Communication
(Ι)
0-2-1

Practicum in English Communicatio
(Ⅱ)
0-2-1

English Presentation and Writing
(Ⅰ)
2-0-2

English Presentation and Writing
(Ⅱ)
2-0-2

Career English
2-0-2

 

 

 

Service Learning
0-1-0

Service Learning
0-1-0

 

 

 

 

 

 

6-3-5

6-3-5

6-0-4

8-0-6

4-0-4

4-0-4

2-0-2

0-0-0

Elective Courses: 30 Credits

Commerce Package Software
3-0-3

Economics
(Ⅱ)
3-0-3

English Conversation
3-0-3

Electronic Business
3-0-3

Public Economics
3-0-3

International Accounting Principles
3-0-3

Government & Not-for-profit organization Accounting
3-0-3

Industry Internship(I)
1-8-5

Principle of Accountant Law
1-2-2

Calculus
(Ⅱ)
2-0-2

Study on Accounting News & Reports
(Ⅱ)
2-0-2

International communication skills
3-0-3

Investment Management
3-0-3

Macroeconomics
3-0-3

Internal Control and Auditing
3-0-3

Industry Internship(Ⅱ)
1-8-5

Program Design
3-0-3

 

 

Laws and Regulations in Taxation
(Ⅱ)
3-0-3

Microeconomics
3-0-3

Act of Accounting and Auditing
3-0-3

Computer Auditing
3-0-3

 

 

 

 

 

Business Law and Regulation
3-0-3

Case Studies in Management Accounting
3-0-3

Enterprise Resource Planning-Cost Controlling Modules
3-0-3

 

 

 

 

 

Accounting Information Systems
(Ⅱ)
3-0-3

Corporate Valuation
3-0-3

Tax Accounting
3-0-3

 

 

 

 

 

Practice of preparing tax returns
3-0-3

 

 

 

7-2-5

5-0-5

5-0-5

9-0-9

18-0-18

15-0-15

15-0-15

2-16-10

Minimum graduation credits: 134 credits

 

  1. Credits taken from other departments as graduation elective credits is 12 credits (All-out Defense Education Military and Physical Education courses are not adopted as graduation elective credits.) However, credits that waived by students who failed required courses and retake it from other departments are not included in 12 credits.
  2. Students can choose one Interdisciplinary Program, follow the Course specification, and if fully complete the program then credits taken from other departments as graduation elective credits will be maximum 21 credits. However, credits in Teacher Education Program/any Teacher Education courses will not be adopted.
  3. EMBA Program and extra General Education Course credits will not be adopted.
  4. Foreign students should follow the school-required course flow chart as bachelor degree students’.

 

1st Academic Year

2nd Academic Year

3rd Academic Year

4th Academic Year

1st Semester

2nd Semester

1st Semester

2nd Semester

1st Semester

2nd Semester

1st Semester

2nd Semester

General Education Courses: 30 Credits (Including 8 Credits of General Education Course)

Physical Education
2-0-0

Physical Education
2-0-0

Physical Activities
2-0-0

Physical Activities
2-0-0

Career English
2-0-2

 

 

 

General
Education
2-0-2

General
Education
2-0-2

General
Education
2-0-2

General
Education
2-0-2

General
Education
2-0-2

General
Education
2-0-2

 

 

Literature and Innovation
2-0-2

Literature and Innovation
2-0-2

 

Philosophical Thinking
2-0-2

 

 

 

 

Mandarin(Ⅰ)
2-0-2

Mandarin(Ⅱ)
2-0-2

Mandarin(Ⅲ)
2-0-2

Mandarin(Ⅳ)
2-0-2

Mandarin(Ⅴ)
2-0-2

 

 

 

Service Learning
0-1-0

Service Learning
0-1-0

 

 

 

 

 

 

8-1-6

8-1-6

6-0-4

8-0-6

6-0-6

2-0-2

 

 

 

 

2. Master Program

Categories

1st Academic Year

2nd Academic Year

Required Courses
( 9 Credits)

1st Semester

2nd Semester

1st Semester

2nd Semester

Research Method
3-0-3

Master Thesis
3-0-3

Master Thesis
3-0-3

Core Elective Courses for All Group
( 7 Credits)

Seminar in Management Project (Ⅰ)
0-2-1

Seminar in Accounting Information System
3-0-3

Seminar in Management Project (Ⅱ)
0-2-1

 

 

 

Seminar in Accounting Topics
1-2-2

 

Professional Elective Courses

Core Elective Courses

Accounting Group

Advanced Auditing
3-0-3

Advanced Management Accounting
3-0-3

Financial Accounting Theory 3-0-3

Accounting Information Group

Intermediate Accounting
3-0-3

Seminar on Management Accounting
3-0-3

Seminar on IT Auditing
3-0-3

Seminar on AIS Theory
3-0-3

Seminar on Auditing Practices
3-0-3

Module Elective Courses

CPA Module

Financial Statement Analysis and Business Valuation
3-0-3

Forensic Accounting
3-0-3

Accounting Profession and Audit Market
3-0-3

Seminar on Taxation Management
3-0-3

Topics on Financial Accounting
3-0-3

Seminar in Business Law and Regulation
3-0-3

 

Tax Accounting of the People's Republic of China
3-0-3

 

Auditing and Management Module

Financial Statement Analysis and Business Valuation
3-0-3

Forensic Accounting
3-0-3

Seminar in Internal Audit 3-0-3

Fraud Detection and Computer Forensics
3-0-3

Decision-making and Business Intelligence
3-0-3

Seminar in Information System Auditing
3-0-3

 

 

 

Strategy and Performance Management

 

 

 

3-0-3

 

 

Common Elective Courses

Advanced Business English (Ⅰ)
2-0-2

Advanced Business English  (Ⅱ)
2-0-2

Quantitative Methods
3-0-3

 

 

Seminar in Financial Instruments
3-0-3

Seminar in Accounting Cases
3-0-3

 

 

Multivariate Data Analysis
3-0-3

 

 

Note:
  1. Minimum credits of graduation are 45 (including 6 credits of master thesis).
  2. The upper limit of credits obtained from other Department of the University and admitted by the Department is 6.
  3. Pre-courses of Accounting Group are (1)Auditing (2) Tax Law and Regulations (3) Accounting (4) Intermediate Accounting.
  4. Pre-courses of Accounting Information Group include (1) Database Management System, or Accounting Information System, or  Management Information System and (2) Principle of Accounting (3 credits above).
  5. Students (not including foreign students ) are required to pass the English Proficiency Standard prior to graduation. The English Proficiency Standard includes (1)TOEIC 600 and/ or above or (2) GEPT(General English Proficiency Test)High-Intermediate and/ or above.
  6. Students in both Accounting and Accounting Information Groups are required to take all core elective courses prior to graduation.
  7. Taking the courses delivered in the EMBA program is not allowed. If taked, credits of courses are not included in the graduation requirement.
  8. A certificate will be issued to students who take at least five Module Elective Courses.

 

 

3. EMBA Program

1st Academic Year

2nd Academic Year

Required Courses
(14 Credits)

Topics on Financial Accounting
3-0-3

Topics on Auditing
3-0-3

Master Thesis
3-0-3

Master Thesis
3-0-3

Cost Analysis and Management Accounting

Research Method
3-0-3

Seminar on Enterprise Resource Planning
3-0-3

 

 

Financial Analysis and Business Valuation
3-0-3

 

Elective Courses
(36 Credits)

Seminar on Strategy and Performance Management
3-0-3

Practical Seminar on Internal Audit
3-0-3

Lecturer in Tax Practices
3-0-3

Securities investment analysis
3-0-3

Seminar on Accounting and Organization Cases
3-0-3

Seminar in Financing Practices
3-0-3

Computer-Aid Analysis and Auditing
3-0-3

 

Lecturer in Accounting and Auditing Practices
3-0-3

Seminar in Management and Accounting for N.P.O.
3-0-3

 

 

 

Analysis of Operation and Business Intelligence
3-0-3

 

 

 

Fraud Detection and Forensic Accounting
3-0-3

 

Note:

  1. Minimum credits of graduation are 36 (including 6 credits of master thesis).
  2. Before and after entering school, the upper limit of credits obtained from other Department of the University and admitted by the Department is 6.
  3. The maximum credits for each semester shall be less than 12.

 

4. Ph.D Program

1st Academic Year

2nd Academic Year

3rd Academic Year

1st Semester

2nd Semester

1st Semester

2nd Semester

1st Semester

2nd Semester

Common Compulsory Courses (6 credits)

 

 

Dissertation
3-0-3

Dissertation
3-0-3

 

 

Core Optional Courses (17 credits)

Seminar in Management Practices(Ⅰ)

2-0-1

Seminars on Management Accounting Theory
3-0-3

Seminar in Management Practices(Ⅱ)

2-0-1

 

 

 

Econometrics(Ⅰ)
3-0-3

Seminar in Auditing Theory
3-0-3

Seminar in Financial Accounting(Ⅰ)
3-0-3

 

 

 

Seminar in Financial Accounting Theory 3-0-3

 

 

 

 

 

Professional Optional Courses (19 credits)

Research Method 3-0-3

Economical analysis
3-0-3

Seminar in Management Accounting (Ⅰ) 3-0-3

Seminar in Financial Accounting (Ⅱ)
3-0-3

Seminar in Financial Accounting
(Ⅲ)
3-0-3

Financial Empirical Study 3-0-3

 

Econometrics
(Ⅱ)
3-0-3

Seminars on AIS Theory
3-0-3

Seminar in Management Accounting (Ⅱ)
3-0-3

Time Series Analysis
3-0-3

Seminar in Management Accounting
(Ⅲ)
3-0-3

 

Multivariate Data Analysis
3-0-3

Microeconomic Theory
3-0-3

Seminar in Auditing (Ⅰ)
3-0-3

Seminar in Auditing(Ⅱ) 3-0-3

Seminar in Auditing(Ⅲ) 3-0-3

 

 

 

Financial Theory 3-0-3

 

 

 

 

 

Seminar in AIS
3-0-3

 

 

 

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