Course purpose

Students will learn about the impact of accounting policies on accounting categories, the impact of accounting policies on financial statements, financial statements for external users (financial statements and notes to financial statements) and the company’s accounting policy in relation to taxation

Content (Syllabus outline)

• The impact of accounting policies on accounting categories
• The impact of accounting policies on the financial statements
• The impact of selected accounting policies on economic categories, financial statements and financial ratios
• Financial reports for external users (financial statements and notes to financial statements)
• State tax policy and companies’ business performance, companies’ accounting in connection with taxation