年級:	2
學分:	3
時間:	45小時
先修單元:	Exclusion: ACC2001 Principles of Accounting 1 and ACY2011 Business Accounting

This is the introductory module of accounting for students, which aims to provide students with a basic understanding of financial accounting, including concepts, principles and functions of accounting, recording and reporting of business transactions and preparation of financial statements. Topics include principles and conventions of accounting, double entry recording system, concepts of accrual accounting, elementary accounting treatment of financial statement items, and preparation of financial statements.

Upon completion of this module, students should be able to:

1. explain the role and function of accounting to business; prepare accounting entries and compute costs for jobs, batches and processes;
2. apply the concepts and principles of accounting;
3. record books of accounts and complete the accounting cycle; and
4. prepare financial statements.