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BUSINESS ADMINISTRATION (ENGLISH) PROGRAMME COURSE DESCRIPTION |
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| 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 |
| Weekly Course Contents and Study Materials for Preliminary & Further Study | ||
|---|---|---|
| Week | Topics (Subjects) | Preparatory & Further Activities |
| 1 | Introduction and Academical Information | No file found |
| 2 | Accounting and the Business Environment Learning Objectives: 1. Use accounting vocabulary 2. Accounting information 3. Accounting systems 4. Financial & Management accounting 5. Integrity of accounting information 6. Careers in accounting |
No file found |
| 3 | Basic Financial Statements Learning Objectives: 1. Introduction to financial statements 2. Financial statements 3. Accounting principles 4. The elements of the accounting equation 5. Analyze business transactions 6. Relationships among financial statements |
No file found |
| 4 | The Accounting Concepts | No file found |
| 5 | Recording Business Transactions Learning Objectives: 1. The accounting cycle 2. Apply the rules of debit and credit 3. The journal 4. Record transactions in the journal 5. Ledger accounts after posting 6. What is net income 7. Prepare and use a trial balance |
No file found |
| 6 | Revision | No file found |
| 7 | Quiz I | No file found |
| 8 | Midterm Exam | No file found |
| 9 | The Accounting Cycle: Accruals and Deferrals Learning Objectives: 1. Make adjusting entries 2. Basic types of adjusting entries 3. Adjusting entries and accounting principles 4. Prepare an adjusted trial balance |
No file found |
| 10 | The Accounting Cycle: Reporting Financial Results Learning Objectives: 1. Preparing financial statements 2. Relationships among financial statements 3. Closing the temporary equity accounts 4. After-closing trial balance |
No file found |
| 11 | Revision | No file found |
| 12 | Quiz II | No file found |
| 13 | Accounting Misuses of Financial History | No file found |
| 14 | Final Exam | No file found |