年級:	2
學分:	3
時間:	45小時
先修單元:	Nil

This is the introductory module of accounting for students, which aims to provide students with a basic understanding of financial accounting, including concepts, principles and functions of accounting, recording and reporting of business transactions and preparation of financial statements. Topics covers principles and conventions of accounting; double entry recording system; concept of accrual accounting; elementary accounting treatment of financial statements items, preparation of financial statements and basic financial statement analysis.

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

1. describe the role and function of accounting to business;


2. understand the concepts and principles of accounting;


3. understand the steps in the accounting cycle, from bookkeeping to preparation of financial statements; and


4. perform basic financial statement analysis