FINANCIAL ACCOUNTING I COURSE IDENTIFICATION AND APPLICATION INFORMATION
| Code |
Name of the Course Unit |
Semester |
In-Class Hours (T+P) |
Credit |
ECTS Credit |
| BAY103 |
FINANCIAL ACCOUNTING I |
1 |
3 |
3 |
6 |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
| Recognize the concepts and principles of accounting |
| Explain first and second-class traders and books to be kept |
| Distinguish trial balance, inventory, journal and financial statements |
| Distinguish between the active-passive and debt/credit relationship |
| Apply journal entries |