Curricula

Objective

The object of the course:
After completing the course, you will be able to independently prepare a manufacturing company's accounting and financial statements and know how to record different financing options.

Course competencies:
Business competence: The student knows the central theories related to this specialisation option. The student possess at least an advanced beginner’s skills in the practical tasks of the specialisation option.
Learning to learn: Is able to acquire, critically assess and appropriately apply the national and international knowledge base and practices of their field.
Working in the workplace: Utilises the opportunities offered by technology and digitalisation in their work.
Ethics:  Is able to take responsibility for their own actions and their consequences and reflects on them in accordance with the ethical principles and values of their field.

The learning objectives of the course:
In this course, you will deepen your knowledge of special cases in accounting. After completing the course, you will know the recording options for special issues in financial statement planning, accrual and value added taxation, and master the recording techniques for a limited company's own capital and distribution of assets. You can prepare a manufacturing company's accounting and financial statements. You will acquire the skills to use the financial management software used in the course according to the objectives of the course.

Content

The course deals with special issues including the following topics: valuation and income recognition principles of inventories, financial records, changes in equity of corporations and distribution of assets, as well as records of financial statement planning and value-added tax, and their effects on the information in the financial statements.

Qualifications

Basics of accounting, conventional separate issues of business transactions, forms of business and accounting, preparation and content of financial statements.

Assessment criteria, satisfactory (1)

Adequate 1
You remember and recognize the most important individual questions and the entries they require. You know how to make entries for the most common special issues of financing, accrual, and profit distribution.

Satisfactory 2
You can, with guidance, prepare an almost error-free accounting and financial statement for a manufacturing company based on business transactions. You know how to make entries for demanding special issues of financing, accrual, and profit distribution in main points.

Assessment criteria, good (3)

Good 3
You understand the effects of a manufacturing company's good accounting practices, financing, and changes in capital on the financial statements. You can prepare the main points of a manufacturing company's accounting and financial statements. You understand the key aspects of recording complex issues related to financing, accruals, and profit distribution.

Very good 4
You can independently and responsibly prepare almost flawless accounting and financial statements for a manufacturing company. You understand the key aspects of recording complex issues related to financing, accruals, and profit distribution.

Assessment criteria, excellent (5)

Excellent 5
You know and are able to critically evaluate within the framework of legislation and good accounting practice the impact of a manufacturing company's, financial entries and equity entries on the objectives set for the financial statements. You can independently and responsibly prepare a flawless accounting and financial statement for a manufacturing company. You know how to record demanding finance, accrual, value-added tax and profit distribution special issues.