International Accounting 1 (WP)*
Niveau
Second cycle, master's
Learning outcomes of the courses/module
The participants:
• build up their basic knowledge of international financial reporting under IFRS and apply it to a company's fixed and current assets.
• learn about setting up an effective internal control system within a company and about the efficient management of cash, receivables and inventories.
• analyze simple financial statements and prepare such statements step by step themselves.
• analyze simple practical cases.
• are able to critically reflect on their results and place them in a broader context.
• build up their basic knowledge of international financial reporting under IFRS and apply it to a company's fixed and current assets.
• learn about setting up an effective internal control system within a company and about the efficient management of cash, receivables and inventories.
• analyze simple financial statements and prepare such statements step by step themselves.
• analyze simple practical cases.
• are able to critically reflect on their results and place them in a broader context.
Prerequisites for the course
None
Course content
• Fundamentals of international financial reporting under IFRS (cash, receivables, inventories, fixed assets)
• Analysis of financial statements
• Analysis of practical cases
• Analysis of financial statements
• Analysis of practical cases
Recommended specialist literature
• Harrison, Walter T.; Horngren, Charles T.; Thomas, C. William & Tietz, Wendy M.: Financial Accounting. Pearson (latest international edition)
• IFRS Standards via http://www.ifrs.org/
• IFRS Standards via http://www.ifrs.org/
Assessment methods and criteria
Portfolio assessment
Language
English
Number of ECTS credits awarded
3
Semester hours per week
Planned teaching and learning method
Blended Learning
Semester/trimester in which the course/module is offered
1