年級:	3
學分:	3
時間:	45小時
先修單元:	ACC2001 Principles of Accounting 1 or ACY2001 Financial Accounting

This is the first module of a two-part sequence in “Intermediate Accounting 1 & 2”, which aims to provide students with a solid understanding of financial accounting at an intermediate level. It helps them develop the ability to perform professional tasks of financial reporting competently without assistance and in straightforward situations or applications. This module intends to prepare students for further studies in Advanced Accounting in the final year. Topics include conceptual and regulatory framework of financial reporting, elements of financial statements, and presentation and disclosure of financial statements.

Upon completion of this module, students should be able to:

1. identify ethical issues in financial reporting;


2. explain the conceptual and regulatory framework of financial reporting;


3. account for elements of financial statements; and


4. prepare financial statements with proper disclosure.