Principles of Financial Accounting
暫譯: 財務會計原則

Financial Accounting provides solutions to the need to have ready information to take appropriate financial decisions in business and non-business organizations. It speaks to the process of collecting, recording, presenting, and analyzing/interpreting financial information to permit informed judgment by users of the information. It reports, in aggregate financial terms and during a given period, the overall results of the operations of the organization, highlighting especially, the financial strengths and weaknesses. A good manager should be equipped with the knowledge and tools required to present and analyze financial reports. The course contents in this book include introducing financial accounting - meaning, purpose/focus, comparison between financial accounting and management accounting; financial statements and analysis; accounts of sole proprietorships; companies, partnerships, and non-profit organizations; manufacturing and control accounts; and funds flow statement.