Financial Accounting
财务会计是会计学专业的入门课程，系统介绍会计的基本理论、基本方法和基本技能。课程内容包括会计等式、借贷记账法、会计循环、资产负债表、利润表、现金流量表的编制与分析。学生将学习如何记录企业经济业务，编制财务报表，为外部信息使用者提供决策有用的会计信息。
Financial Accounting is an introductory course for accounting majors, systematically covering basic accounting theories, methods, and skills. Topics include the accounting equation, double-entry bookkeeping, the accounting cycle, and preparation and analysis of balance sheets, income statements, and cash flow statements. Students learn to record business transactions and prepare financial statements for external users.
学生需为一家模拟的小型零售企业完成一个完整的会计周期，包括：根据经济业务填制记账凭证、登记总账和明细账、进行期末调整和结账、编制资产负债表和利润表。要求账目清晰、报表准确，并附简要的财务状况分析说明。
Students complete a full accounting cycle for a simulated small retail business, including journalizing transactions, posting to general and subsidiary ledgers, making adjusting and closing entries, and preparing balance sheets and income statements. The project requires accurate records and a brief financial analysis.