Courses Bachelor Display 2023-2024

Course Description To PDF
Course title Accounting and Financial Reporting
Course code EBC1039
ECTS credits 6,5
Assessment Whole/Half Grades
Period Start End Mon Tue Wed Thu Fri
2 30-10-2023 15-12-2023 L X X
Level Introductory
Coordinator Dimitris Kanelis
For more information:
Language of instruction English
* Learn how to prepare financial statements (income statement, balance sheet, cash flow statement) at an introductory level using International Financial Reporting Standards (IFRS).
* Understand how managerial judgement plays a role in selecting accounting methods and measurement.
* Learn how to analyze and interpret financial statements.
* Understand how managerial incentives, managerial judgement, auditing and corporate governance affect the quality of financial statements.
The aim of this course is to introduce financial accounting and reporting. Students will learn how to record business transactions and draw up financial statements (balance sheet, income statement and cash flow statement). Understanding the basic principles underlying ‘the language of business’ is essential to anyone who will be involved in the preparation (e.g., controllers), monitoring (e.g., supervisory board members, auditors, stock market regulators), analysis (e.g., financial analysts, M&A consultants), or use (e.g., venture capitalists, governments, private shareholders, bondholders) of financial accounting information. The course also addresses other factors (such as accounting regulation, auditing, corporate governance and managerial incentives and judgement) that affect the preparation and use of financial statements as well as techniques for analyzing financial statements.
Weygandt, Kimmel, and Kieso (2019) Financial Accounting with International Financial Reporting Standards, 4th edition, Wiley.
An advanced level of English
No specific required knowledge requested
Teaching methods (indicative; course manual is definitive) PBL / Lecture
Assessment methods (indicative; course manual is definitive) Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Bachelor Fiscal Economics Year 1 Compulsory Course(s)