The purpose of this course is to provide an overview about the preparation of the financial statements. In particular, it is intended to provide students with the knowledge for constructing financial statements using civil code regulation and accounting standards.
1) Knowledge and understanding Know the accounting tools for recording transactions double entry accounting method, for apply accounting standards and for drawing up financial statements. 2) Ability to record business operations and identify effects in firm’s financial position and performance of operations. 3) Autonomy of Judgment To be able to apply accounting standard independently and in accordance with the true and fair view principle. 4) Communication skills Ability to express in a short way the effects of business operations of firm’s financial and economic performance. 5) Ability to learn Ability to detect, evaluate and represent business operations in order to prepare an annual report.