Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement and the preparation and interpretation of conventional financial statements.

The basic concepts, theories and essential methods of the course are an important part of students’ scientific accomplishment and play an important role in improving talented people's scientific quality, which cannot be substituted by other courses.This course enables students to grasp the elementary knowledge of mechanics, thermodynamics, electromagnetism, wave and optics and modern physics. It provides a basis for the work they will do after graduation in the fields of technology, management and scientific research.