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Completion requirements etc.

Completion requirements etc.

We will introduce the completion requirements and course registration for the Accounting Profession major for students entering in 2019 or later.

Career Design Course 2-year Completion Requirements

Students must be enrolled for at least two years, must earn at least 50 credits according to the course of study required for their program, and must have a grade point average (G.P.A.) of 1.5 or higher. Students who choose to write a master's thesis must also pass a master's thesis defense.

Completion Requirements
Required Courses Accounting Audit Program Selection Required Course Tax Management Program Selection Required choice total
Subjects unit Subjects unit Subjects unit Subjects unit unit
Financial Accounting I 2 Accounting Standards I 2 Tax Law Overview 2 Courses other than those taken as compulsory courses or elective compulsory courses in the program 16
Financial Accounting II 2 Financial Analysis I 2 Corporate Tax Law I 2
Taxation and Accounting 2 Auditing II 2 Income Tax Law 2
Management Accounting I 2 Accounting Practice 2 Financial Management I 2
Management Accounting II 2 Audit Case Study I or II 2 Tax Law Case Studies I or II, either one of them 2
Auditing Theory I 2
Professional ethics 2 Financial Statements (2 credits)
General Theory of Corporate Law 2 Advanced Accounting I (2 credits)
Exercise 1 2 Advanced Accounting II (2 credits)
Exercise II 2 Advanced Accounting III (2 credits)
Exercise III  2 Both programs require 10 credits from the elective compulsory courses listed above.
Exercise IV 2
Total 24 10 10 16 50
Requirements for completion of "Research Guidance" course
Required Courses Accounting Audit Program Selection Required Course Tax Management Program Selection Required choice total
Subjects unit Subjects unit Subjects unit Subjects unit unit
Financial Accounting I 2 Accounting Standards I 2 Tax Law Overview 2 Courses other than those taken as compulsory courses or elective compulsory courses in the program 6
Financial Accounting II 2 Financial Analysis I 2 Corporate Tax Law I 2
Taxation and Accounting 2 Auditing II 2 Income Tax Law 2
Management Accounting I 2 Accounting Practice 2 Financial Management I 2
Management Accounting II 2 Audit Case Study I or II 2 Tax Law Case Studies I or II, either one of them 2
Auditing Theory I 2
Professional ethics 2 Financial Statements (2 credits)
General Theory of Corporate Law 2 Advanced Accounting I (2 credits)
Exercise 1 2 Advanced Accounting II (2 credits)
Exercise II 2 Advanced Accounting III (2 credits)
Exercise III 2 Both programs require 10 credits from the elective compulsory courses listed above.
Exercise IV 2
Research Guidance I 2
Research Guidance II 2
Research Guidance III 2
Research Guidance IV 2
Master's thesis 2
Total 34 10 10 6 50

Career Up Course 1.5 Year Completion Requirements

Students must be enrolled for at least one and a half years, must earn at least 36 credits according to the course of study required for their program, and must have a grade point average (GPA) of 2.0 or higher. Students who choose the research paper course must also pass the research paper examination.

Completion Requirements
Required Courses Accounting Audit Program Selection Required Course Tax Management Program Selection Required choice total
Subjects unit Subjects unit Subjects unit Subjects unit unit
Financial Accounting I 2 Financial Statements 2 Tax Law Overview 2 Courses other than those taken as compulsory courses or elective compulsory courses in the program 4
Financial Accounting II 2 Accounting Standards I 2 Corporate Tax Law I 2
Management Accounting I 2 International Accounting I 2 Income Tax Law 2
Management Accounting II 2 Auditing II 2 Financial Management I 2
Auditing Theory I 2 Audit Case Study I or II 2 Tax Law Case Studies I or II, either one of them 2
Professional ethics 2
Exercise 1 2 General Business Law (2 credits)
Exercise II 2 Advanced Accounting I, II, or III (2 credits)
Exercise III 2 Accounting Case Studies I or II (2 credits)
Both programs require 14 credits from the above program electives.
Total 18 14 14 4 36
Requirements for completion of "Research Paper" course
Required Courses Accounting Audit Program Selection Required Course Tax Management Program Selection Required choice total
Subjects unit Subjects unit Subjects unit Subjects unit unit
Financial Accounting I 2 Financial Statements 2 Tax Law Overview 2 Courses other than those taken as compulsory courses or elective compulsory courses in the program 4
Financial Accounting II 2 Accounting Standards I 2 Corporate Tax Law I 2
Management Accounting I 2 International Accounting I 2 Income Tax Law 2
Management Accounting II 2 Auditing II 2 Financial Management I 2
Auditing Theory I 2 Audit Case Study I or II 2 Tax Law Case Studies I or II, either one of them 2
Professional ethics 2
Exercise 1 2 General Business Law (2 credits)
Exercise II 2 Advanced Accounting I, II, or III (2 credits)
Exercise III 2 Accounting Case Studies I or II (2 credits)
Research Paper Ⅰ 2 Both programs require 8 credits from the compulsory elective courses listed above.
Research Paper II 2
Research Paper III 2
Total 24 8 8 4 36

Recurrent course 1-year completion requirements

Students must be enrolled for at least one year, earn at least 30 credits according to the course of study required for their program, maintain a grade point average (GPA) of 2.0 or above, and pass an academic research review.

Completion Requirements
Required Courses Accounting Audit Program Selection Required Course Tax Management Program Selection Required choice total
Subjects unit Subjects unit Subjects unit Subjects unit unit
Professional ethics 2 Accounting Case Study I 2 Tax Law Case Study I 2 Courses other than those taken as compulsory courses or elective compulsory courses in the program 16
Exercise 1 2 Accounting Case Study II 2 Tax Law Case Study II 2
Exercise II 2 Audit Case Study I 2 Management Accounting Case Study I 2
Academic Research I 2 Audit Case Study II 2 Management Accounting Case Study II 2
Academic Research II 2 Corporate Law Case Study I (2 credits)
Corporate Law Case Study II (2 credits)
Both programs require 4 credits from the above program electives.
Total 10 4 4 16 30
Completion criteria

The Academic Affairs Committee will make a strict judgment on students who have met the number of credits required for graduation according to the duration of their studies. The GPA system will be used to judge completion, with the average score calculated as follows: 4 points for an AA grade, 3 points for an A grade, 2 points for a B grade, 1 point for a C grade, 0 points for a "fail" grade, and 0 points for an "absent" grade. A grade above the average standard set by the graduate school will be the standard for graduation.

*For details on GPA, please refer to "Grade Evaluation."

Degrees awarded to those who complete the course

Audit program graduates: "Master of Accounting (Professional)"
Tax Management Program Graduates: "Master of Tax Management (Professional)"

Advancement Requirements (Career Design Course 2-year only)

Students who do not earn 16 or more credits in their first year will not be able to advance to the second year.

curriculum

For the curriculum of Graduate School of Professional Accountancy, please visit Graduate School of Professional Accountancy website.

Grading
  • 01.Academic performance will be evaluated based on examinations conducted for each course (written exams, reports, essays, oral exams, practical tests, or other methods designated by the instructor).
  • 02. Our school grades are evaluated on a 100-point scale. A score of 60 or above is considered a pass and the required credits will be awarded.
  • 03. The following marks will be used on your transcript and report card: AA, A, B, C.
  • 04. Students should check the grades for their registered courses at the end of each semester (September and March) by viewing the “Grade Report” on the Student Portal.
  • 05. GPA (Grade Point Average)
    Average grade per registered course
    AA (4.0), A (3.0), B (2.0), C (1.0), XX (0.0), X (0.0)

*The units "certified," "passed," and "W" are not included in the GPA calculation.

evaluation Transcript Description Notification of grades to students
100 to 90 points AA AA
89 to 80 points A A
79 to 70 points B B
69–60 points C C
59 points or less or fail Do not display XX
Absence (failure due to absence) Do not display X
Cancellation of course registration Do not display W