This course provides learners with foundational knowledge of accounting so that they can understand the concepts and roles of accounting, grasp the basic accounting principles, and recognize accounting objects. From there, learners can comprehend double-entry accounting techniques and apply accounting principles in recording transactions related to income, expenses, assets, liabilities, and equity. Additionally, this course initially introduces learners to international reporting standards through certain accounting requirements related to the conceptual framework for financial reporting, inventory, property, plant, and equipment.