Study Guide

Objective

The student:
- can refer to laws, regulations and other sources through the whole accounting process
- masters practical accounting
- knows how to use an accounting software
- understands the significance of the accruals for the results of the period
- can draw up and present financial statements

Content

- using an accounting system in practice
- capital assets and depreciations
- accounting and valuation of inventories in financial statements
- accrual calculations
- use of cost centres
- drawing up a financial statement for a small company
- presentation of the financial statement

Evaluation scale

H-5

Qualifications

Basics of Financial Accounting