CB2100 - Introduction to Financial Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One Semester
Equivalent Course(s)


Exclusive Courses:
AC2102 and FB2103 and GE1222
Course Offering Term*:
Semester A 2019/20, Semester B 2019/20

* The offering term is subject to change without prior notice
Course Aims

This course aims to:

  1. provide students with technical knowledge in processing, preparing and reporting accounting information in accordance with GAAP (Generally Accepted Accounting Principles) for external users in a modern economy;
  2. provide students general knowledge about internal control procedures and financial ratios;
  3. encourage students to be responsible and active learners.

Assessment (Indicative only, please check the detailed course information)

Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
Detailed Course Information


Useful Links

Department of Accountancy