课程性质：本课程是CIMA的基础核心专业课程之一,是会计专业的专业选修课程。
课程目的：本课程的主要目标是熟悉财务会计的基本原则和概念，熟练使用复式记账法对一些基本会计交易进行账务处理，并能够编制简单单一实体的财务报表。通过本课程的学习，学生需要了解会计账务对不同使用者的局限性。了解不同估值方式对报表的影响。本课程简单介绍了相关监管框架和会计准则的作用以及对相关交易的记账规定，但课程的重点并非是具体的准则的掌握而是对会计系统的理解以及如何进行应用。
同时非常重要的一点是强调会计人员在进行会计估算，调整时应该遵循的法规、准则和道德规范。使用案例来展示道德在报表编制中的应用，并在课程中不断强化其作用。
This course is to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, main objective is the preparation of financial statements for single entities. The basic concepts of accounting are dealt with and the student will be expected to understand the limitations of financial accounts in attempting to meet the needs of all users. An understanding of the different approaches to assetvaluation and the resulting influence on profit management is required.