It is an applied course which focuses on introducing basic theories, methods and techniques of accounting. It addresses the following topics: accounting in business，analyzing and recording transactions, adjusting accounts for financial statements, completing the accounting cycle, accounting for merchandising operations, inventories and cost of sales, accounting information systems, cash, fraud and internal controls, accounting for receivables, plant assets and intangibles, current liabilities and payroll accounting, long-term liabilities.

By the end of this course, the students will have learnt basic theories, methods and techniques of financial accounting, and known how accounting information is generated. Students are expected to understand the guiding role of accounting standards in accounting practice.

The broad aims of the course are to provide students with a sound introduction to the:

• general concepts of financial accounting

• procedures used in the preparation of financial statements

• use of accounting information in managerial and financial decision making

• various ethical considerations in accounting

•development of analytical and problem solving skills

Economics, Management

1.《会计学原理（第25版）》，约翰·怀尔德等主编，中国人民大学出版社，2023.

2.《会计学》，董必荣等主编，高等教育出版社，2023.

3.《基础会计（原初级会计学）（第12版》），朱小平等主编，中国人民大学出版社，2024.

4.《中国会计文化（第二版）》，赵丽生主编，高等教育出版社，2021.