ACY2001 - 財務會計

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