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Accounting

Description

Course objectives
The main objective of the course is to teach students to read, understand and analyze the financial statements.

 Course description

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 using financial statements information.
  • Operating decisions and the income statement
  • Adjustments, financial statements and the quality of earnings
  • Statement of cash flow
  • How to analyze the income statement, balance sheet and statement of cash flow
  • Introduction to managerial accounting.

Learning Methods

The teaching methods include formal lectures and practical exercises. The lectures will provide the theoretical foundations and the main concepts of accounting that will be applied to case discussions and exercises.

Attendance
Attendance is highly recommended.

Examination information
Students will be evaluated based on:

  • homework presentation (30%)
  • closed books written exam (70%).

Required material
Lecture notes will be available on the course website on iCorsi.
Lecture notes are based on the following textbook (recommended):

  • Short, Libby and Libby: Financial Accounting, 7th edition, McGrawHill
  • Colin Drury: Management and Cost Accounting, 10th edition, Cengage

People

 

Seistrajkova B.

Course director

Additional information

Semester
Fall
Academic year
2021-2022
ECTS
3
Language
English