全套学习资料，包括中英文课件、题库、习题答案及相关辅导材料
This unit provides an introduction to financial reporting as well as a foundation for those who may later wish to specialize in accounting. No prior knowledge of the subject is required. Topics include the core concepts and practices underlying the preparation of financial statements, financial statement analysis and the factors in the business environment that influence the demand and supply of accounting information. The understanding of the business environment, measurement concepts and analytical skills gained through this unit are relevant to both accounting and non-accounting.