This course is designed to provide learners with a basic understanding of “accounting” in business context. This will focus on the interpretation of accounting information and the use of that information in communicating and making decisions. This course will also provide students familiarity with the terminologies commonly used in daily work of businesses as well as some basic principles used in the accounting field.

Upon completion of this course, learners can

·      Understand the nature of types of financial information provided by major financial statements prepared by companies

·      Assess the financial performance of companies by analyzing the published financial statements and the system of financial indicators

·      Recognize ethical issues in reporting financial results and assess the impact of those issues on shareholders and external users of the information.