年級:	2
學分:	3
時間:	45小時
先修單元:	Exclusion: ACC2001 Principles of Accounting 1 and ACY2001 Financial Accounting

This module aims to provide non-business students with an introduction to accounting and financial reporting, and its implications in the context of business environment. It introduces the terminologies and tools which are necessary to understand the relationship between business transactions and accounting information. It also emphasize on the interpretation and use of financial statements. Accounting issues such as fraud and accounting scandals will also be examined in this module.

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

1. understand the role of accounting function in the business environment;
2. evaluate the financial implications of various business transactions;
3. apply key accounting principles and concepts to prepare financial statements;
4. interpret financial statements and perform simple financial statement analysis.