This course provides knowledge for students to understand the basic concepts and principles of accounting and to use the information in financial statement as basic for decision making. Topic areas: basic accounting concepts and principles, accounting cycle, cash, accounts receivables, liabilities, equity, and statement of cash flows. In the end, student will also do the financial statement analysis to understand the financial condition of a company. Please note that the language used in this course is Indonesian. We are working to translate it into English.