Hybrid

Principles of Accounting

Provided by: UNWE
Bachelor's degree (EQF level: 6)

The course provides the students with the knowledge of:

• the role and importance of accounting as a scientific and practical activity;
• the concepts, principles and techniques of double entry accounting;
• the components and the interrelations of the financial statements
• the reasoning of the acquired knowledge through critical acceptance, understanding and expression of theories and principles.

The course will help students acquire skills, such as:
• using double entry accounting techniques and maintaining accounting records (adjusting and closing the accounts included);
• identifying and correcting omissions and errors in accounting records and financial statements;
• preparing and presenting non-complex financial statements;
• using better framework of logical economic thinking for solving problems in the professional field.

  • Winter semester of 2022/2023

    Course start date 2022-09-19
    Course end date 2023-01-22
    Language English
    Credits 5 (ECTS)
    Grading scheme: 2 mid-term exams; final semester exam A = Excellent / 6 / B = Very good / 5 / C = Good / 4 / D = Average / 3 / E = Average / 3 / FX = Poor / 2 / F = Poor / 2 /
  • Winter semester of 2023/2024

    Course start date 2023-09-19
    Course end date 2024-01-22
    Language English
    Credits 5 (ECTS)
    Grading scheme: 2 mid-term exams; final semester exam A = Excellent / 6 / B = Very good / 5 / C = Good / 4 / D = Average / 3 / E = Average / 3 / FX = Poor / 2 / F = Poor / 2 /
  • Spring semester 2023/24

    Course start date 2024-01-29
    Course end date 2024-06-02
    Language English
    Credits 5 (ECTS)
    Grading scheme: 2 mid-term exams; final semester exam A = Excellent / 6 / B = Very good / 5 / C = Good / 4 / D = Average / 3 / E = Average / 3 / FX = Poor / 2 / F = Poor / 2 /