Financial Accounting

The course introduces students to the fundamental concepts and techniques of financial accounting with specific emphasis on financial reporting, including analysis and usage of financial accounting information. The course is divided into three parts. The first part of the course focuses on generating the basic financial statements and their articulation. In the second part of the course more specialized accounting issues are examined. The third part of the course addresses the importance of the cash flows statement and the use of financial analysis techniques to analyze and interpret financial statements.