性質與目標：
This course will provide basic accounting/financial management skills for executives.
內容：
Theory & Practice of accounting
l Accounting treatments for capital, assets and liabilities especially for depreciation, stocks, tax, etc.
l The principles, concepts and conventions for the preparation of financial statements
l Vertical and horizontal presentation of final accounts
l Understanding of published accounts
l Auditor’s report
l Implications of the notes to accounts
l Change of fiscal year ended date
l Exceptional items, extraordinary items
l Post balance sheet events
Interpretation of Accounts
l Ratio Analysis
l Fund Flow Statement
l Cash Flow Projection/Cash Budget
l Financial projections
l The above will exclude the requirements for group accounts
Cost Accounting
l Basic cost concepts: Fixed and variable costs
l Standard costing and Marginal costing
l Breakeven point and analysis
Investment Appraisal
l Net Present Value, Internal rate of return, payback period
l Annuity
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