Introduction to Financial Accounting (Chinese)

This module introduces the fundamentals of financial accounting, covering financial statement overview, balance sheet equation, and double-entry bookkeeping. Students learn about different types of financial statements, who sets and enforces the rules, and gain practical experience through a startup case study that demonstrates the process from recording initial transactions to creating the first set of financial statements.

This module covers accrual accounting methods and income statements. Students learn about revenue and expenses, adjusting entries, financial statement preparation, and closing entries. The module includes case studies (Relic Spotter) demonstrating practical application of accrual accounting concepts and connects these concepts to real company examples using 3M Company's financial statements.

This module focuses on cash flows, covering operating, investing, and financing cash flows. Students learn to prepare and analyze cash flow statements, understand EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization), and explore the relationship between cash flows and EBITDA. The module includes continuation of the Relic Spotter case study and analysis of 3M Company's cash flows.

This module provides an overview of ratio analysis and its application in financial statement analysis. Students learn to analyze company performance using various financial ratios through the Plainview Technology case study and 3M Company examples. The module concludes with a comprehensive final exam in two parts that tests understanding of all course concepts.