Finansų apskaita II

Programos kodas:
FIN118
ECTS:
6
Mokymosi kalba:
Anglų kalba
Atsisiųsti dalyko aprašą

Dalyko aprašymas

This is a higher level financial accounting course that includes methodological and practical financial accounting solutions of specific business and organizations. The course provides knowledge and develops ability to make consolidated financial reports both for main and subsidiary firms. It also develops practical skills to manage financial accounting and reporting for non-profit companies.

Dalyko tikslas

The course will help to understand international financial accounting standards (IFRS), to acquire knowledge on accounting of non-profit and governmental organizations, and to apply accounting principles in the case of corporate alliances, reorganization, bankruptcy and inflation.

Dalyko rezultatai

  • Apply financial statements consolidation principles and methods;
  • Describe and apply international financial reporting standards (IFRS);
  • Describe methods for assessing financial reporting quality;
  • Apply income tax accounting and evaluate its impact on financial statements;
  • Describe the main principles of accounting for off-balance-sheet assets and liabilities;
  • Calculate price change effect on financial performance;
  • Describe accounting goals and objectives of non-profit organizations;
  • Identify, classify, and keep accounting records of various non-profit organization events.
Skaityti daugiau
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