Financial Reporting and Analysis

Introduksjon

The course gives students a thorough understanding of accounting from an international perspective. It is tailored to students with little or no previous knowledge of financial accounting.

Kursets innhold

• The concept of double-entry bookkeeping
• Purpose and uses of accounting
• Fundamentals of recording financial data
• Concepts of accounting
• Regulation of accounting
• International differences and harmonization
• The contents of financial statements
• Financial statement analysis
• Recognition and measurement of the elements of financial statements
• Tangible and intangible fixed assets
• Inventories
• Financial liabilities and equity