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CEA CAPA Partner Institution:John Cabot University
Location:Rome, Italy
Primary Subject Area: Finance
Other Subject Area:Accounting
Instruction in:English
Course Code:ACCT 201
Transcript Source:TBD
Course Details:Level 200
Recommended Semester Credits:3
Contact Hours:45
DESCRIPTION
This course is an introduction to the basic financial accounting concepts and standards. Relevant concepts will be analyzed in detail, including: preparation of principal financial statements, application of accounting principles to the main asset, liability, and owners?' equity accounts. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet - as well as their interpretation.