The course introduces basic financial accounting principles and methods. Students will learn how to record business transactions and draw up financial statements (balance sheet, income statement, and statement of cash flows). Furthermore, the influences of internal control and regulation on financial reporting and techniques for analysing financial statements are discussed.
Doelstellingen van dit vak
Learn how to prepare, analyse, and interpret financial statements at an introductory level.
- Harrison, W.T., C.T. Horngren, B. Thomas, and T. Suwardy, Financial Accounting (IFRS) Global Edtion, 9th edition, Pearson,
Literature is subject to change.