Introduction to Financial Accounting - Introduction to Financial Accounting, Group E

Participation Prerequisites

No course prerequisites required for participation.

Course Content

After introducing the purposes of financial accounting, this course imparts the elemental skill of double-entry book-keeping. Learning the fundamentals of double-entry book-keeping will be the main goal of this course. On this basis, fundamental principles and theories of financial accounting and reporting are discussed. Overall, the course shall enable students to understand the basics of financial accounting, read financial statements and apply the gained knowledge in later courses to enable them to analyze the information provided by financial reporting.

Intended Learning Outcomes and Competencies

Instruction Type

Presence

Form of Examination

Exam (8/9 of total grade), asynchronous moodle quiz during the semester (1/9 of total grade)

Literature

• Financial Accounting – International Financial Reporting Standards“ 11th Edition by Harrison Jr./ Horngren / Thomas/ Suwardy