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.
Note that in academic year 2019/2020 this course will be offered for the last time. Only students who have registered for this course before but failed should register. Other students should register for the course EBC2164 'Management Accounting 1'.
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.