Curriculum
Bachelor’s Program in Accounting – Curriculum Structure
(Students admitted in Academic Year 2025–2026.) Minimum credits for graduation: 128. Students must also meet the university’s English proficiency graduation requirement.
| Category | Courses (credits) | Credits |
|---|---|---|
| University General Education | Chinese (3); English (6); Information Technology (2); Physical Education (3); General Education Electives (17) | 31 |
| College of Management Foundation Program (required) | Principles of Accounting I (3); Principles of Microeconomics (3); Management (3); Statistics I (3); Business Law (3); International Business Communication (2); Business Ethics Seminar (2) | 19 |
| Accounting Core Program (required) | Principles of Accounting II (3); Principles of Macroeconomics (3); Calculus I (3); Intermediate Accounting I (4); Intermediate Accounting II (4); Advanced Accounting I (3); Advanced Accounting II (3); Cost and Managerial Accounting I (3); Auditing I (3); Tax Law (3) | 32 |
| Professional Track (choose one) | CPA Professional Program or Corporate Accounting and Tax Planning Program (see below) | 23 |
| Free Electives | Courses from other programs, a minor, or a second professional track | Remaining credits |
Professional Track A: CPA Professional Program (23 credits)
- Required: Financial Accounting Standards (3); Financial Statement Analysis (3); Auditing II (3); Sustainability Disclosure and Carbon Management (3); Accounting for Derivatives (3); Cost and Managerial Accounting II (3)
- Choose 2 of 4 (at least 5 credits): Securities and Exchange Act (2); Statistics II (3); Accounting Practice (2); Accounting Firm Internship (3)
Professional Track B: Corporate Accounting and Tax Planning Program (23 credits)
- Required: Financial Management (3); Accounting Information Systems (3); Auditing II (3); Business Income Tax and Tax Audit Practice (3); Tax Planning (3); Cost and Managerial Accounting II (3)
- Choose 2 of 4 (at least 5 credits): Public Financial Management (3); Statistics II (3); Tax Accounting (3); Enterprise Resource Planning (3)
Master’s Program in Accounting – Curriculum Structure
Minimum credits for graduation: 42 (21 required + 21 elective), plus a master’s thesis. Study period: 1–4 years.
- Required courses (21 credits): Financial Accounting Theory; Advanced Auditing; Advanced Management Accounting; Seminar in Accounting Information Systems; Econometrics I; Guided Research; Thesis Research
- Accounting electives: Taxation and Accounting Systems in Mainland China; Seminar on Accounting and Auditing Practice; Seminar in Information Systems Auditing and Governance; Seminar in Financial Accounting Standards; International Accounting; Financial Statement Analysis; Seminar in Performance Evaluation; Accounting for Financial Instruments; Special Topics in Taxation; Behavioral Accounting; Seminar in Accounting and Auditing; Non-profit Accounting
- Management and information electives: Business Research Methods; Special Topics in Knowledge Management; Research in Management Information Systems
- Finance electives: Investments; Financial Management; Cases in Finance; Financial Institutions and Markets; Business Analysis and Valuation; Financial Derivatives
Course names follow the university course system; for official course details, please refer to the NDHU course inquiry system.