年級:	3
學分:	3
時間:	45小時
先修單元:	ACY3001 Intermediate Accounting 1 or ACY3111 Corporate Accounting 1

The accounting system is the information process used to record and report on economic

activities of enterprises. Gaining an understanding of how economic activity is measured,

and how it is reported, gives us the power to utilize that information to make our necessary

decisions, including: credit, investment, performance evaluation, etc. This module provides

an introduction to the financial statements and financial reporting process from a user’s

perspective. It focuses on fundamental accounting concepts and principles as well as

techniques related to financial statements analysis.

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

1. develop and demonstrate the ability to look for relevant information in financial statements;


2. assess the quality of such information for making various business decisions; and


3. learn and apply techniques to process and analyse information from financial statements as part of the decision making in certain business context such as security analysis, credit analysis, merger and acquisition, and corporate financing policies.