Full course description
The aim of this course is to introduce financial accounting. Students will learn how to record basic business transactions in the financial statements. This part of the course also addresses other factors (such as accounting regulation, internal control, governance and managerial incentives) that affect the preparation and use of financial statements as well as techniques for analysing financial statements.
Offered as of academic year 2020-2021
- Earn how to prepare financial statements (income statement, balance sheet, cash flow statement) at an introductory level using International Financial Reporting Standards (IFRS).
- Understand how managerial judgement plays a role in selecting accounting methods and measurement.
- Learn how to analyse and interpret financial statements.