After taking this course, students are expected to understand: (1) basic concepts and theories of contemporary financial accounting information system, and the content of financial statements as well. (2) procedures used to measure, record, and report financial data for corporate business, (3) the effects of corporate business activities on financial statements, and (4) the challenges facing financial reporting.

Intermediate Accounting: IFRS Edition, 4th Edition, by Donald E. Kieso, Jerry Weygandt, and Terry D. Warfield, John Wiley & Sons Inc., 2020.