Course Description

This course introduces the generally accepted accounting principles that govern an entity's financial reporting system and the three financial statements: income statement,balance sheet, and the statement of cash flows that are the principal end products of the system. Students will learn how financial information is used to evaluate the financial performance and health of an organization, both by managers within the organization but mostly by shareholders, lenders, and other external parties. No prior knowledge of accounting is assumed. But by the end of the course you should know enough of the fundamental concepts, terminology, and techniques of financial accounting to analyze corporate annual reports.

课程简介

本课程介绍了管理一个实体的财务报告系统的公认会计原则，以及作为该系统主要终端产品的三种财务报表：损益表、资产负债表和现金流量表。学生将学习如何利用财务信息来评估一个组织的财务业绩和健康状况，包括组织内的管理人员，但主要是股东、贷款人和其他外部各方。本课程不要求学生事先具备会计知识。但在课程结束时，学生应该对财务会计的基本概念、术语和技术有足够的了解，以分析企业年度报告。