The course provides a comprehensive introduction to the basic concepts, principles, and standards of financial accounting with an emphasis on how financial information is reported to external users and how it is used in resource allocation decisions. The topics covered include the preparation and use of the financial statements, the recording cycle, sales and receivables, inventories and cost of goods sold, plant assets and intangibles, liabilities and owner's equity, cash flow, EBIT, EBITDA and financial statement analysis.
SU Credits : 3.000
ECTS Credit : 6.000
Prerequisite :
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Corequisite :
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