This course aims to introduce students to accounting concepts and principles. It focuses on recording, tabulating, summarizing and presenting data in individual establishments. The course includes the basics of double entry in analyzing and recording financial transactions and extracting this trial balance, as well as preparing financial statements to determine the business result and the financial position of the enterprise at the end of the accounting period and correct errors.
Intended learning outcomes
Knowledge and understanding:
That the student knows the subject of accounting science (1) and familiarizes himself with accounting concepts and principles.
To familiarize the student with the terms of accounting science and the topics he is studying.
That the student understands recording, tabulating, summarizing, and presenting data.
Practical and professional skills:
Enhancing the student's ability to use what he studied in professional applications
The ability to understand and search accounting books and extract information from their sources
The ability to close the budgets of institutions and companies
