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 include principles and conventions of accounting, double entry recording system, concepts of accrual accounting, elementary accounting treatment of financial statement items, preparation of financial statements, and basic financial statement analysis.

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

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


2. apply the concepts and principles of accounting;


3. record books of accounts and prepare financial statements; and


4. perform basic financial statement analysis.