本課程向學生介紹會計的基本原則和程序。 學生將培養財務分析和決策技能，以幫助他們在未來的學習和/或商業機會。 學生將了解會計服務和商品推銷業務，計算機會計，財務分析，道德和會計方面的當前問題。
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
