Course aims:

Students will learn the basics of Accounting
Students will develop the economic thinking and operationalization with financial - accounting regulations
Acquisition of practical skills related to the application of accounting in the context of a market economy

Course Entry Requirements:

-

Course contents:

1. What is accountancy? 2. Double entry accounting 3. Accounting work closing the year 4. Verification Balance

Teaching methods:

Lecture, Presentation, Discussions.

Learning outcomes:

- Ensuring a minimum level of knowledge of students in accounting - Knowing the users of financial documents - Learning to register operations in the entity accounting

Learning outcomes verification and assessment criteria:

Written test examination - 80%, Verification during the semester (project) - 20%.

Recommended reading:

Donatila San Juan, Fundamentals of accounting. Basing accounting principles simplified for accounting students, Authorhouse, -, 2017, -.
John Wild, Ken Shaw, Barbara Chiappetta, Fundamental Accounting principles, 20th edition, McGraw-Hill/Irwin, -, 2010, -.
William Morse Cole, The Fundamentals Of Accounting (Classic Reprint), Forgotten Books, -, 2015, -.