It has become apparent in the past three decades, in history circles, that there is a new paradigm which is strongly focused on students’ understanding of the discipline of history. It is important that students be aware of second-order historical concepts as a basis through which to understand history. The author focuses on textbooks in Taiwan as a medium through which history is taught to students and which are imperative in developing historical thinking skills. The chapter focuses on a small-scale study of 13-15 year old Taiwanese students and how they perceived the historical accounts that were presented in the textbooks. Three different aspects are explored in the study: students’ confidence in the historical accounts in textbooks, students’ reactions and explanations when differing accounts are encountered, and how students deem a source to be credible. There were three major conclusions from the study: students believed that textbooks had authority, students did not mention the use of evidence, and students had basic knowledge of the procedures of historical accounts.