Accounting is the language of business and is the foundation of financial management. Understanding how accounting works is critical for business managers to be able to: plan a financing structure, record transactions, evaluate business performance, and make sound decisions that will allow for healthy growth of a company. Topics covered in this course include: the accounting information system, accrual accounting concepts, merchandising operations, inventory costing, analyzing accounts receivable, long-lived assets, reporting liabilities, and understanding stockholder’s equity. This course will be taught entirely in English.

本科目為三學分課程，希望教大學部同學認識會計，進而培養從財務資訊使用者角度作分析、判斷的能力。

Earl K. Stice, James D. Stice, W. Steve Albrecht, Monte R. Swain, Rong-Ruey Duh, Audrey Wenhsin Hsu
Principles of Financial Accounting 3/e IFRS Edition [東華有代理]