Students are expected to know accounting terminology and basic financial accounting concepts and tools.
The main objective of the course is to teach students to read, understand and analyze the financial statements.
Description / Program
The course reviews the following main issues:
- The role of accounting.
- The process of accumulating, identifying, measuring and recording financial information.
- The framework for making business decisions and the Balance Sheet.
- Operating decisions and the Income Statement.
- Adjustments and the quality of earnings.
- Statement of Cash Flow.
- Accounting for sales, inventories, long-lived assets and liabilities.
- How to analyze the Income Statement, Balance Sheet and Statement of Cash Flows.
- Analysis of the quality of Financial Statements.
Learning Method / Style of Lessons
Formal lectures and practical exercises
Compliant with COVID-19 guidelines
70% written exam
Lecture notes will be available on the course website.
- Short, Libby and Libby: Financial Accounting, 7th edition, McGrawHill
- Horngren, Sundem, Elliott, Philbrick: Introduction to Financial Accounting, 11th edition, Pearson Prentice Hall
- Penman: Financial Statement Analysis, 5th edition, McGrawHill
Master of Science in Economics in Finance, Core course, Minor in Quantitative Finance, 1st year
Master of Science in Economics in Finance, Core course, Minor in Banking and Finance, 1st year
Master of Science in Economics in Finance, Core course, Minor in Digital Finance, 1st year