教學目標：This is the first course in accounting. This course is intended to provide students with: 1. a comprehensive idea of accounting concept. Therefore, it initiates an introduction of debit and credit, accounting processes, bookkeeping, adjusting entries, closing entries, and accounting cycle. 2. a fundamental understanding how accounting works for performance evaluation of companies by applying their four financial reports. 3. familiarity with English terms of names of accounts, accounting transactions, and financial reports under the new rules of IFRS.