年級:	2
學分:	3
時間:	45小時
先修單元:	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 an ability to perform professional tasks of financial reporting

competently without assistance in straightforward situations or applications. This module

intends to prepare students for further studies of 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.