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Financial Accounting Humanities & Social Sciences Program Fall 2024 Semester CEA CAPA & UNYP - Prague

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Financial Accounting

Financial Accounting Course Overview


CEA CAPA Partner Institution: University of New York in Prague
Location: Prague, CZECH REPUBLIC
Primary Subject Area: Accounting
Instruction in: English
Course Code: ACC202
Transcript Source: Partner Institution
Course Details: Level 200
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: College Algebra (MTH101)


The course is an introduction to basic accounting principles that underlie the accounting model for measuring and communicating financial data about a business enterprise to external parties according to the main accounting concepts and principles. The course provides a structural background of accounting but also a widely spoken business language required not only by accountants but also by any student seeking a career in business.
Financial accounting is the basic means of recording and reporting financial information in a business. Using a practical approach, we will study the methods used by accountants to record and summarise the financial transactions of business operations. In addition, we will introduce and learn to prepare and analyse the three basic financial statements. We will learn how these are used by managers and investors for business decision making.

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