Accounting I ERASMUS>EKO36

COURSE DESCRIPTION:

This introductory course provides foundational knowledge of financial accounting, including principles of double-entry bookkeeping, financial statement preparation, and the use of accounting software.

CONTENT:
1. Chart of accounts and transaction recording
2. Assets and liabilities valuation
3. Income statement and balance sheet
4. Practical accounting exercises
5. Financial reporting standards
6. Exam preparation

Goals and objectives:
1. Master basics of financial accounting;
2. Apply accounting techniques to real-world data;
3. Use accounting systems effectively.

Learning outcomes and assessment:
- Records and classifies financial transactions – labs
- Uses software tools – practical exercises
- Interprets financial statements – final test

Evaluation criteria:
Lab performance – 20%
Assignments – 10%
Final exam – 70%