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.

張仲岳; 蔡彥卿; 劉啟群; 薛富井，中級會計學（上冊）第五版，ISBN13：9786267130063
張仲岳; 蔡彥卿; 劉啟群，中級會計學（下冊）第五版，ISBN13：9786267130100