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Basis of Education Competence Standards Structure of Studies Development of Expertise Methods and implementation Course Table

LI21SP Bachelor Degree Programme in International Business

Course Description

Code4 LIA5340
NameFinancial Accounting
Credits5 cr
Credits in Foreign Language5 cr
ObjectivesThe student can analyse and record typical business transactions and is able to close the entries to the income statement and balance sheet. In addition, the student understands the basis for value added tax and is able to define how VAT affects financial statements. The student is able to evaluate a company's financial situation based on the most common ratios.
ContentAccounts and financial statements, basis of value added taxation, basic financial ratios in profitability, liquidity and solvency.
Requirements
Grading Scale0 - 5
Course materialWeygandt, Jerry J., Kieso, Donald E. & Kimmel, Paul D. Accounting Principles VOL I. New York: John Wiley.
Prerequisites
Other considerations
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