本課程向學生介紹了高級的會計原則，並為學生在中學後，在企業中的學習做準備。學生將學習各種形式的企業所有權的財務報表，以及在做企業決策中時，這些報表如何被解釋。該課程拓展了學生資金來源的知識，進一步掌握資產會計的方法，並為合作夥伴和企業介紹會計。
The Accounting Cycle
Overall Expectations
By the end of this course, students will:
- demonstrate an understanding of accounting principles and practices;
- demonstrate an understanding of the accounting cycle in a computerized environment for a service business and a merchandising business;
- demonstrate an understanding of ethics and issues in accounting.
Accounting Practices for Assets
Overall Expectations
By the end of this course, students will:
- demonstrate an understanding of accounting procedures for short-term assets;
- analyse accounting procedures for inventories;
- demonstrate an understanding of methods of accounting for capital assets.
Partnerships and Corporations
Overall Expectations
By the end of this course, students will:
- demonstrate an understanding of accounting in partnerships;
- demonstrate an understanding of accounting in corporations.
Financial Analysis and Decision Making
Overall Expectations
By the end of this course, students will:
- compare methods of financing;
- explain and interpret a corporation’s annual report;
- use financial analysis techniques to analyse accounting data for decision-making purposes.
More please click : BAT4M - Financial Accounting Principles
