財務報表的分析及解讀 (基礎)
1 Introduction
This introductory course provides the essential concepts and fundamental knowledge of the accounting system and Financial Statements. It is designed to enable students, even those without prior accounting experience, to grasp and understand the Double-Entry Accounting System as well as the preparation of key Financial Statements such as the Profit and Loss Account, Balance Sheet, and Cash Flow Statement.
Discussions will focus on analyzing the interrelationships between these Financial Statements using a sample set of audited reports from typical medium-sized limited companies.
Additionally, the course will elaborate on the various applications of Financial Statements.
The structured approach ensures that students, regardless of their accounting background, can develop a solid understanding of the core concepts and practical applications of Financial Statements.
Discussions will focus on analyzing the interrelationships between these Financial Statements using a sample set of audited reports from typical medium-sized limited companies.
Additionally, the course will elaborate on the various applications of Financial Statements.
The structured approach ensures that students, regardless of their accounting background, can develop a solid understanding of the core concepts and practical applications of Financial Statements.
2 Course Content
1. Fundamentals of Financial Statements:Double-Entry Accounting System
2. Financial Statements:Profit and Loss Account and components
3. Financial Statements:Balance Sheet and components
4. Financial Statements:Cash Flow Statements
5. Interrelationship between the Financial Statements
2. Financial Statements:Profit and Loss Account and components
3. Financial Statements:Balance Sheet and components
4. Financial Statements:Cash Flow Statements
5. Interrelationship between the Financial Statements
3 Learning Outcomes
On completion of this course, participants will be able to:
• Illustrate the Double-Entry Accounting System
• Identify the basic components of various Financial Statements
• Explain the purposes and usage of various Financial Statements
• Interpret the interrelationships between the Financial Statements
• Illustrate the Double-Entry Accounting System
• Identify the basic components of various Financial Statements
• Explain the purposes and usage of various Financial Statements
• Interpret the interrelationships between the Financial Statements