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.
• 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.
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Winter semester of 2022/2023
Course start date 2022-09-19Course end date 2023-01-22Language EnglishCredits 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 2023-09-19Course end date 2024-01-22Language EnglishCredits 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 2024-01-29Course end date 2024-06-02Language EnglishCredits 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 /