教學目標：1. Students will gain a more comprehensive idea of accounting and how to work on accounting processes. The focus of this term mainly deals with the transactions of accounts receivable, inventory, fixed assets, liabilities, stockholders' equity, and statement of cash flows. 2. Some in-depth discussions will be carried on in class sessions. Students will understand more of the connection of accounting transactions and related weaknesses and strengths of financial reports. 3. Due to the use of textbook in English edition, students will be more used to english accounting terms and be more familiar with english financial statement as well as chinese accounting reports.