本课程向学生介绍会计的基本原则和程序。 学生将培养财务分析和决策技能，以帮助他们在未来的学习和/或商业机会。 学生将了解会计服务和商品推销业务，计算机会计，财务分析，道德和会计方面的当前问题。
Fundamental Accounting Practices
Overall Expectations
By the end of this course, students will:
- describe the discipline of accounting and its importance for business;
- describe the differences among the various forms of business organization;
- demonstrate an understanding of the basic procedures and principles of the accounting cycle for a service business.
Advanced Accounting Practices
Overall Expectations
By the end of this course, students will:
- demonstrate an understanding of the procedures and principles of the accounting cycle for a merchandising business;
- demonstrate an understanding of the accounting practices for sales tax;
- apply accounting practices in a computerized environment.
Internal Control, Financial Analysis, and Decision Making
Overall Expectations
By the end of this course, students will:
- demonstrate an understanding of internal control procedures in the financial management of a business;
- evaluate the financial status of a business by analysing performance measures and financial statements;
- explain how accounting information is used in decision making.
Ethics, Impact of Technology, and Careers
Overall Expectations
By the end of this course, students will:
- assess the role of ethics in,and the impact of current issues on,the practice of accounting;
- assess the impact of technology on the accounting functions in business;
- describe professional accounting designations and career opportunities.
More please click : BAF3M - Financial Accounting Fundamentals
