CP102 – FINANCIAL ACCOUNTING I & II (10 ECTS)
Examines the development of financial statements, the objectives, and the purpose of financial statements including the underlying, methods, concepts, principles, and measurement theories. Emphasizes the preparation, analysis, and use of these statements to make operating, financial and investment decisions. Topics include understanding the operating cycle, receivables, inventories, plant and equipment, intangibles assets, liabilities, bonds, ownership, and stockholders’ equity. Special topics include the mathematics of present value theory, calculations, and applications.