1. To understand the basic principles of financial accounting. 2. To be able to record transactions using journal entries and T-accounts. 3. To learn how to read and prepare financial statements including the (comprehensive) income statement, retained earnings statement, statement of financial position, and statement of cash flows. 4. To analyze financial statements to evaluate a company's performance and financial position.

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)