ACY2001 - 財務會計
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:
- describe the role and function of accounting to business;
- understand the concepts and principles of accounting;
- understand the steps in the accounting cycle, from bookkeeping to preparation of financial statements; and
- perform basic financial statement analysis