Course Description

The course will focus on the following themes:

• Accounting requirements
• Accounts as a source of information
• Accounting models, accounting principles, and good accounting practices
• Laws and regulations about the value assessment of debt, income and costs
• Cash flow layouts
• Relation between accounting and taxes
• Accounting analysis with key number analysis of profitability, liquidity, financing and capital adequacy

Assessment Methods

A mandatory group assignment, pass / fail. Final written examination, 5 hours. All examinations must receive passing marks.

Minor adjustments may occur during the academic year, subject to the decision of the Dean