ACCT2111

Code	Course Offering	ACCT2111
Title	Long Course Title	Introductory Financial Accounting	財務會計導論
Overview	Long Description	This course is designed to provide students with a comprehensive understanding of financial accounting principles, practices and its underlying theories. In this course, we will emphasize on basic financial accounting concepts and principles, and discuss how to measure a company’s net income, assets, liabilities and shareholders’ equity using Generally Accepted Accounting Principles (GAAP).	本科講授財務會計的原理及實務。主要課題包括：財務會計的基本概念和原理，及利用公認會計準則（GAAP）計算企業損益、資產、負債及股東權益。