Bachelor
2023/2024
Principles of Accounting
Type:
Compulsory course (International Bachelor's in Business and Economics)
Area of studies:
Economics
Delivered by:
Department of Finance
When:
1 year, 4 module
Mode of studies:
offline
Open to:
students of one campus
Instructors:
Яскевич Елена Владимировна
Language:
English
ECTS credits:
3
Contact hours:
36
Course Syllabus
Abstract
The core role of the course is to sensitize students to the international dimensions of financial accounting and reporting. The world in which they will pursue their professional careers is a world dominated by global business and investment decisions. As most of these decisions are premised on financial data, knowledge of financial accounting is crucial for achieving proper understanding of international business and financial communications. Accounting amounts may vary substantially according to the principles that govern them. Financial statements and other disclosures are impossible to understand without an awareness of the underlying accounting principles and business culture.