Course for international guest/part time students
- Faculty
- Faculty of Economics
- Organization
- GTK Department of Finance and Accounting
- Code
- GTI24AN206EN
- Title
- Accounting II.
- Usual semester
- Spring
- Published semester
- 2024/25/2
- ECTS
- 3
- Language
- en
- Learning outcomes
- After completing ‘Accounting I’, this course aims to develop students’ knowledge further in the field of financial accounting. The IFRS-based sessions widen the scope of financial accounting and reporting already covered, by adding specific areas of financial statements to the level of ‘Accounting I’. Through acquiring an advanced knowledge of financial accounting, students will have a better understanding of real-life financial statements, based upon they can make better decision in business life.
- Course content
- Manufacturing businesses vs. Merchandising companies / Service providers Property Plant & Equipment vs. Investment properties, borrowing costs Intangible assets Provisions, contingent assets and liabilities Leases Revenue recognition Segment reporting Discontinued operations Held for sale assets Preparing complex financial statements incorporating the topics covered during the semester
- Assessment method
- The Principles and Ground Rules of Assessment are available on the website of the Faculty of Economics.
- Bibliography
- David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, Collette Kirwan, Petra Inwinkl, Giovanna Michelon: International Financial Reporting and Analysis, 9th Edition, Cengage, 2023 Presentations and notes of sessions