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Elements of Accounting
Central European Studies Program
Budapest, Hungary
Dates: late Aug 2027 - mid Dec 2027
Elements of Accounting
OVERVIEW
CEA CAPA Partner Institution: Corvinus University of Budapest
Location: , Hungary
Primary Subject Area: Accounting
Instruction in: English
Course Code: ACC 191
Transcript Source: Partner Institution
Course Details: Level 200
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: Introduction to accounting
DESCRIPTION
During the course basic accounting issues will be studied. This includes foundations, techniques (double-entry) and basic items of the financial statements such as: inventories, property, plant and equipment, receivables - payables, intangible assets, revenue recognition, etc. Some basic but more complex accounting issues will also be included (provisions, events after the reporting date, etc.) The course is not designed to explain a specific set of accounting regulation. During the course ? where it is needed ? the IFRSs are used as illustration and sometimes the Hungarian rules are explained.
Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.
Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.