Objectives:

Getting students to master essential accounting theories, methods and operating skills in detail and systemic ways; prepare students well for subsequent professional courses.

Requirements:

This course includes both practical and systematic knowledge; students are not only required to learn accounting principles and related theories, but also to take a lot of practice for basic accounting skills.

Contents:

Theories of assets revaluation and stock taking, accounting cycle in theory and in practice; illustrations of journal entries, posting, trial balance and closing accounts; preparation of financial statements; accounting procedures for expense and production cost; summary of accounting statements; professional ethics for accountants.

Credits: 3