课程内容：

·The Nature and Purpose of Accounting

·Accounting Concepts

·Financial Accounting Framework

·Financial Accounting Reports

·Analysis Perspectives and Techniques

·Interpretation of Accounting Reports

·Budgeting models, tools and techniques

学习预期：

On completing this paper students will understand and be able to :

1.Analyse and interpret financial reports

2.Contribute to the preparation of budgets

3.Interpret performance reports

4.Manage budgets

5.Use management accounting information to facilitate decision making

学时安排：

A minimum of 150 hours, comprising 36 hours of class contact,and 114 hours of self-directed learning.