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International Accounting
91890
Description
Course Program
  • Definition of Accounting; 
  • The basic Accounting equation and the expanded accounting equation; 
  • The recording process, debits and credits rules; 
  • Journalizing and posting; 
  • The ledger; 
  • Transaction analysis; 
  • The double entry booking; 
  • The annual report; 
  • The balance sheet; 
  • Income statement; 
  • Statement of changes in equity; 
  • Statement of cash flow, IAS 7;
  •  Profitability ratio, liquidity ratio and solvency ratio;
  •  International accounting standard board (IASB): history, concept, structure;
  •  International accounting standards process; 
  • The classification of the balance sheet: exercises; 
  • The conceptual framework for financial reporting, hierarchy of standards; 
  • IAS 1: preparation and presentation of the financial statement;
  •  The diffusion of IFRS worldwide, IFRS adoption by country; 
  • Definition of income; 
  • Definition of loss; 
  • The difference between gross margin and net income; 
  • Cost of goods manufactured and cost of goods sold; 
  • Exercises on cost of goods manufactured and cost of goods sold; 
  • IAS 2: inventory; FIFO, LIFO and weighted average cost; 
  • Exercises on FIFO, LIFO and weighted average cost calculation; 
  • IAS 38: Goodwill; 
  • Exercises on Goodwill calculation; 
  • IAS 36: impairment; 
  • PPE, property, plan and equipment; 
  • Exercises on impairment calculation. 
Crédits ECTS
6
Langue d'enseignement
English
Langue d'examen
English
Langue des supports pédagogiques
English
Acquis d'apprentissage fondamentaux
Entité de gestion (faculté)
Department of Economics and Law (UNICAS)