本课程向学生介绍了高级的会计原则，并为学生在中学后，在企业中的学习做准备。学生将学习各种形式的企业所有权的财务报表，以及在做企业决策中时，这些报表如何被解释。该课程拓展了学生资金来源的知识，进一步掌握资产会计的方法，并为合作伙伴和企业介绍会计。
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
