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. 4. To analyze financial statements to evaluate a company's performance and financial position.

Weygandt, J.J. & Kimmel, P.D. (2023). Financial Accounting with IFRS. Fifth Edition, Wiley Custom Edition. (滄海圖書代理)