Accounting (4cr)

Objective

The student understands financial prerequisites for businesses. The essential accounting vocabulary will be known. He/she is able to evaluate the apparent financial consequences of business decisions. The student is able to use cost-volume-profit methods when analyzing profitability and pricing decisions. The students prepare a budget for the business plan. Profitability, liquidity and solvency issues are considered in the budgets.

Content

Financial Management and users of accounting information- Reports and authoritative obligations- Financial planning- Cost allocation- Cost-volume-profit analysis- Pricing