This introductory course covers essential concepts and fundamental knowledge of the accounting system and financial statements, enabling students, including those without prior experience, to understand the Double-Entry Accounting System and prepare key financial statements such as the Profit and Loss Account, Balance Sheet, and Cash Flow Statement. Discussions will analyze the interrelationships between these statements using audited reports from typical medium-sized companies, while also exploring their various applications. The structured approach ensures that all students can develop a solid understanding of core concepts and practical applications.