The course provides students with an introduction to accounting, the need for financial information, and particularly the importance of its reliability based on regulatory frameworks. The objectives of the course are to introduce the conceptual framework of accounting (assets, liabilities, revenue, expenses), the double-entry method, the accounting cycle, and the preparation of Financial Statements.
Students will gain an introduction to financial accounting, understanding why financial information is needed and how it is regulated. They will learn the basic accounting framework (assets, liabilities, revenue, expenses), the double-entry system, the accounting cycle, and how to prepare financial statements.
An applied sciences research-orientated university, promoting research excellence and innovation for the benefit of science and society. Recently developed strategic plan gives emphasis on campus life, student experience and sustainable development within the 17 UNSDG’s framework.
CUT is young, public university, established in 2004, first outside the capital city, attracted high-caliber researchers and students.
