Course Catalog

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.