Financial Accounting（Course Term：24/03/2025-27/04/2025）

Based on the basic theory and methodology of financial accounting, the module provides detailed explanation about the accounting issue in enterprises’ daily activities, which includes accounting confirmation, calculation and report, all of whom are caused by the fluctuation of the six accounting elements: assets, liability, equity, income, cost and profit. This module intends to help students learn about the basic accounting theory and accounting method so that they can account for actual business transactions in companies and provide the accounting report accordingly to work.