Financial Reporting and Controlling

The aim of the course is to get students introduced to

  • basic accounting terms;
  • basic accounting principles;
  • recognition and measurement;
  • accounting of financial results.


The course covers the following topics:

  • double-entry accounting;
  • accounting category;
  • the instruments of book keeping;
  • preclose booking;
  • recognition and measurements of assets, liabilities, capital, revenue and expense;
  • account of results; s
  • pecial business;
  • business of markets;
  • the analysis of financial results.


Upon successful completion of this module student will be able/capable to:

  1. identify basic accounting terms;
  2. book the basic business event in corporation;
  3. identify the impact of economic event of gross and net assets of corporation;
  4. classify on accurate way the basic accounting category;
  5. and book the periodic results applying different methods.