Accounting B

Description

The student 2.a understands basic theories, basic terms, and basic concepts of each management domain, in particular with respect to the financial, operational, commercial and organisational activities, and applies them when solving  (business) economics problems. 2.e has insight into the current financial reporting regulations and applies them to register financial transactions. More information The student get acquainted with the logic and reasoning of the accounting registration. In this course, the student will gain insight into the structure and form of the financial statements. He systematically examines the content, valuation and use of the accounts listed in the "minimum general chart of accounts" (MCA). On the basis of this course, the student could: Explain the content and use of the various accounts of the MCA Discuss the valuation of the balance sheet items and register the changes in the value of balance sheet items Describe and register the end of the year transactions in the bookkeeping system Register the corporate income taxes and the transactions related to the profit and loss appropriation Prepare the financial statement