Financial Accounting II
ECTS: 6
Year/Semester: 1 . years, 2 . semester
Total hours: 30
Lecturers
Course objectives
Indicate the necessary specialist knowledge on the conditions, methods, procedures and principles of investments in subsidiaries in the financial statements of the parent company and the subsidiary, as well as in consolidated financial statements according to the requirements of accounting standards. Apply accounting procedures to associated companies according to accounting standards. Understand the accounting procedures for measuring and recognizing leases by the lessor and the lessee. Enable the acquisition of a professional level of skills necessary for the application of the adopted concepts and techniques for recording in financial accounting.
Learning outcomes
Indicate the necessary specialist knowledge on the conditions, methods, procedures and principles of investments in subsidiaries in the financial statements of the parent company and the subsidiary, as well as in consolidated financial statements according to the requirements of accounting standards. Apply accounting procedures to associated companies according to accounting standards. Understand the accounting procedures for measuring and recognizing leases by the lessor and the lessee. Enable the acquisition of a professional level of skills necessary for the application of the adopted concepts and techniques for recording in financial accounting.
