Accounting is the language of the business. An enterprise can know its business result and financial position through the finance statement of the business. This course includes five main topics: the basic structure, property, liabilities of the firm, analyses of the company-organization, and accounting information. The purpose of the financial accounting is primarily to provide the data concerning enterpriseˇ¦s financial standing to the exterior personage rather than business enterprise administrator. Therefore, this course will focus on preparing and understanding the finance statements (including the balance sheet, income statement, shareholder rights change form and cash discharge form).