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.

1. Introduction to the accounting records of a company's investing and financing activities. 2. Introduction to the preparation of statement of cash flow. 3. Introduction to financial statement analysis.

Weygandt, J.J., Kimmel, P.D., & Kieso, D.E. (2021). Financial Accounting with IFRS. Fourth Edition, Wiley Custom Edition. (滄海圖書代理)