本課程旨在幫助學生有系統地瞭解財務會計的基本概念，經由本課程之教學內容獲得下列相關知識：
1. 了解企業經濟活動所使用的會計制度。
2. 了解企業相關營運活動、投資活動及融資活動。
3. 經由財務報表所表達之會計交易事項及商業決策行為，分析企業之短期資產流動能力、獲利能力、和償債能力。
This course is intended to acquaint students with basic concepts of financial accounting. Specifically, this course is designed to help students: (1) understand the bookkeeping system (2) understand firm-related operating, investing, and financing activities, and (3) analyze a business entity’s liquidity, profitability, and solvency through financial reporting.