该课程为经济管理类专业的学科基础课，也可以作为非经管类专业的选修课。通过这门课的学习，学生可以了解会计和财务在企业经营运作中的作用，了解企业管理活动中与财务相关的基本知识，能够理解并运用复式记账法对经济业务进行正确的记录和计量，编制基本财务报表并分析利用。同时了解企业组织形式及基本架构，能够利用会计信息通过预测、分析、控制为企业短期及长期经营决策服务。 This course provides an introduction to accounting and finance.Students will learn about the roles and basic knowledge of accounting and finance in businesses and will be able to record transactions by using double-entry accounting. they will be able to prepare and analyze financial statements, as well. Student will also learn about different types of business entities and learn how to use the accounting information to serve for making short-term and long-term decisions for businesses through forecasting, analyzing and controlling.