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Accounting is known as the “Language of Business.” Its principal function involves measuring business activities and communicating this key information to parties internal and external to the firm. The principle of Financial Accounting is the first in a sequence of courses dealing with financial accounting and reporting. It covers the basic concepts and methods underlying the preparation of financial statements. By the end of this course, students will be able to read and prepare basic financial statements and have a sound understanding of contemporary financial reporting. This course will allow students to understand better how to use accounting to help make business decisions.
会计通常被称为“商业的语言”。其主要功能包括了衡量经营活动，以及和公司内部和外部的信息使用者进行信息的交流和沟通。财务会计导论作为财务会计和财务报告系列课程的入门课程，主要内容包括了财务报表的准备的过程中所涉及的基本概念。通过学习这门课程，你将会具备准备财务报表的基本能力，同时具备理解实务中财务报告的基本能力。此外，这门课还将帮助学生理解会计对于商业决策的重要性。
While there is growing interest in IFRS within the US, interest outside the US has exploded. Weygandt’s Financial Accounting: IFRS highlights the integration of more US GAAP rules, a desired feature as more foreign companies find the United States to be their largest market. The highly anticipated new edition retains each of the key features on which users of Weygandt Financial have come to rely, while putting the focus on international companies/examples, discussing financial accounting principles and procedures within the context of IFRS.
