| Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
|---|---|---|---|---|---|
| BSP213 | ANALYSIS OF FINANCIAL STATEMENTS | 3 | 2 | 2 | 5 |
Objectives and Contents |
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|---|---|
| Objectives: | To gain knowledge and analysis skills on how to prepare financial statements, which are the reports of accounting records. |
| Content: | General information about financial statements, balance sheet, income statement, profit distribution statement, cash flow statement, cost of sales, ratio analysis, comparative tables analysis (horizontal analysis), analysis with percentage method (vertical analysis), analysis with trend percentages (trend analysis) ) covers the topics. |