BUSINESS ADMINISTRATION (ENGLISH) PROGRAMME COURSE DESCRIPTION
Name of the Course Unit	Code	Year	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
INTRODUCTION TO ACCOUNTING	FNS201	2	3	3+0	3.0	6.0

Objectives and Contents
Objectives of the Course Unit	The objectives of this course are to establish a sound foundation of the financial accounting principles and to ensure students understand the process of gathering, recording, classifying, summarizing, reporting as well as interpreting financial information. A first accounting course introduces the student only briefly to actual accounting concepts, practices and techniques. The real focus of this course is on the meaning and the usefulness of accounting information. After completing all sessions, students will be able to use accounting information for decision-making. Everyone needs a basic understanding of accounting information, not only those students planning a career in business. Accounting information is useful in any career as well as in personal financial activities.
Contents of the Course Unit
Contribution of the Course Intending to Provide the Professional Education	This course is an introduction to the preparation and interpretation of financial statements. With the help of assignments, it covers the accounting cycle by which the information about business transactions is summarized in these statements. The principal methods of instruction will consist in interactive lecturing and problem-solving.