Course Description

 Main principles of accounting

 Rules for valuation

- valuation assessment of current assets, fixed assets, and debt items

- fiscal value assessments

 Own capital – management of profits

 Introduction to central accounting standards

 Notes to the accounts

 Annual report

 Consolidated accounting

- principles of consolidation

- takeover and minority interest

- elimination of internal transactions, profit and loss

Assessment Methods

Obligatory assignments must be submitted and 2 of these must receive passing marks before the student will be permitted to sit the exam. Written individual examination, 4 hours.

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