Principles of Accounting

Principles of accounting is one of the most important economic discipline that is closely connected with the forming of information. Accounting information is the basis for making decisions by external and internal users

The goal of mastering the discipline

Formation of knowledge in the field of principles of accounting and the ability to make management decisions using this knowledge

The skills you get

  • you will learn the basic principles of accounting theory
  • you will learn how to apply accounting principles
  • you will master the primary accounting skills

Topics covered

  • 1. The concept and principles of accounting
  • 2. Accounting objects, Documentation and inventory, Valuation and calculation, Accounts and double entry, Balance sheet and reporting
  • 3. Accounting in the main economic processes. Supply process, production process, sales process

When instructed

  • 2nd year, 1st and 2nd semester

List of references and sourses

IFRS (International financial reporting standards)