DCOM-5211 Accounting

The goal is for students to understand the meaning and the logics of the financial information system and the management of financial statements. Also, to learn and apply in the entrepreneurial context the basic tools of financial analysis, which evaluate the current and future situation of the company. Basic subjects: Fundamental principles of accounting, the accounting information system as a tool to make decisions, Interaction of the accounting equation, Structure of the balance sheet, Structure of the cash flow, Structure of the income statement, Introduction to financial diagnosis.