3 ECTS credits
75 h study time
Offer 1 with catalog number 3021571DNW for working students in the 1st semester at a (D) Master - preliminary level.
This course provides an introduction to the basic principles of financial accounting. Accounting is the information system that measures business activities, processes the information into reports, and communicates the results to decision makers. Thus, accounting is the language of business. This course is designed to help you, as a manager, to understand accounting as the language of business. Specifically, this course will focus on accounting and the business environment, recording business transactions, the adjusting process, completing the accounting cycle, and merchandising operations & inventory. We will study such accounting procedures as transaction analysis, journal entries, and balance sheet and income statement preparation. The fundamental accounting equation will be used a central guiding principle throughout the course in order to explain new concepts and analyze transactions.The goal of the course is to discuss relevant subject matters, including “real world” examples from actual companies, and to present this information clearly and comprehensively. Thus, students will obtain a thorough grasp of the fundamentals of financial accounting.
Not applicable.
After studying this course, students should be able to:
The final grade is composed based on the following categories:
Written Exam determines 100% of the final mark.
Within the Written Exam category, the following assignments need to be completed:
The final exam for this course will be a written, closed book exam and will count for 100% of your final grade (theory and exercises).
The written exam may consist out of a combination of multiple choice questions (with higher pass mark applied for grading), open-ended questions and/or exercises.
A sample exam will be made available via the electronic learning environment CANVAS.
This offer is part of the following study plans:
Preparatory Programme Master of Science in Management: Academische Master
Preparatory Programme Master of Science in Management: Academische Bachelor