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Accounting- Period 5 Social Sciences & Humanities Program Spring 2025 Semester - Amsterdam

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Accounting- Period 5

Accounting- Period 5 Course Overview


CEA CAPA Partner Institution: Vrije Universiteit Amsterdam
Location: Amsterdam, Netherlands
Primary Subject Area: Accounting
Instruction in: English
Course Code: E_IBA1_ACC
Transcript Source: Partner Institution
Course Details: Level 100
Recommended Semester Credits: 3
Contact Hours: 84
Prerequisites: Students are expected to have a solid understanding of algebra, and be well-acquainted with the content of Business Mathematics or similar course


Accounting is the language required to do business. It allows executives, managers and employees to communicate; it allows investors, analysts, and governmental authorities to understand how an organization is doing. Thanks to the International Financial Reporting Standards, accounting can be seen as a global language, spoken across most countries. Accounting is much more than book-keeping. Without accounting, it is not possible to evaluate a new business opportunity, assess the performance of a company, or design a solid business strategy for the near future. This course provides a thorough introduction to financial and managerial accounting. It provides fundamental knowledge that all business practices require. This course teaches how to formally record and report economic events and transactions, how to read accounting information to make inferences and support decisions, and how accounting plays an active role in the success or failure of a company. More broadly, this courses explains why the accounting activity cannot be performed by robots, as it involves discretion in how information is recorded and reported. Moreover, the course offers a first look at what the accounting profession entails.

Contact hours listed under a course description may vary due to the combination of lecture-based and independent work required for each course therefore, CEA's recommended credits are based on the ECTS credits assigned by VU Amsterdam. 1 ECTS equals 28 contact hours assigned by VU Amsterdam.

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