As a foundational course for the Big Data Management and Application major, this course integrates three core modules: financial accounting, management accounting, and financial management. It aims to equip students with the ability to apply accounting information generation logic, financial statement analysis frameworks, cost behavior identification, and investment decision-making methods. These skills are essential for supporting enterprise-level data analysis, econometric modeling, and quantitative management decisions, ultimately laying a solid foundation for business-finance integration in subsequent courses.