PRINCIPLES OF ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION
| Code |
Name of the Course Unit |
Semester |
In-Class Hours (T+P) |
Credit |
ECTS Credit |
| AVM106 |
PRINCIPLES OF ACCOUNTING |
2 |
3 |
3 |
7 |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
| Define the basic concepts of accounting and explain their importance for businesses.
Explain the functioning of accounts in the current assets section of the balance sheet.
Use financial statements effectively.
Analyze the balance sheet equation and the operation of the accounting process.
Prepare and record accounting entries |