经济越发展，会计越重要。会计作为一个经济信息系统，它将会计信息反馈给有关各方，帮助会计信息的使用者做出理性的判断和合理的决策，促使企业健康地向前发展。财务会计是工商管理专业的重要课程之一。它要求学员了解和掌握财务会计的基本理论、基本知识和基本方法，培养学员分析和解决财务会计基本问题的能力。财务会计课程是一门应用性很强的课程，因此要求学员在学习过程中，积极参与案例讨论，认真做好课前的教材与资料阅读，以及及时完成课后作业。本课程的主要内容包括会计假设、会计基本要素、一般会计原则、财务报表形式、会计等式、复式记账、会计循环、应收款分析、存货计量、投资分析、固定资产和无形资产核算、流动负债、长期负债、所有者权益、资产负债表、利润表、现金流量表、财务报表分析等。

Accounting has become more and more important in our daily life nowadays. Accounting which actually is an economic information system not only provides information to the users and readers, but also helps them make appropriate decisions to support corporate.Financial accounting is one of the core classes for MBA. The main contents include account and double-entry accounting, monetary fund, accounts receivable, inventory, investment, fixed assets, intangible and other assets, liabilities, owners' equity, expense and cost, revenue and income, balance sheet, income statement, statement of cash flow, financial statement analysis, etc. The course demands students to understand and learn basic knowledge and techniques. And it will foster students' ability to solve practice financial accounting problems.The main contents of this course include accounting assumptions, general accounting principles, form of financial statements, accounting equation, double entry, accounting cycle, account receivable analysis, inventory measurement, investment analysis, fixed assets, intangible assets, current liabilities, long term liabilities, owners equity, balance sheet, income statement, the statement of cash flows, financial statement analysis, etc.