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Western Accounting (English)
Release Date: 2017-09-221. Basic Course Information
Course Code: 020122
Course Name: Western Accounting (English)
Course Type: Specialty course
Credits: 2
Target Students: Undergraduates Majoring In Accounting, Auditing, Financial Management
Assessment: Examination
Preparatory Courses: Primary Financial Accounting, Intermediate Financial Accounting II.
2. Brief Course Introduction
The title of this course is Western Accounting. The basic premise is providing information that is useful for decision-making purposes. From the very start, we emphasize that accounting is not the finishing stage but rather a mean of finishing certain stages.
The final product of accounting information is the decicision that is ultimately enhanced by the use of accounting information, whether that decision is made by owners, management creditors, governmental regulatory bodies, labor unions, or many other groups that have an interest in the financial performance of an enterprise.