Course period: 1.
Year of study: 2.
Compulsory module

The primary educational objective is to master the problems based on simple accounting, basic principles of double-entry accounting with a focus on property, sources of financing assets and their valuation at the beginning of the period and at the end of the year, so that in the summer semester could continue teaching accounting businesses.

Brief module description

Characterization of accounting and its role in the company. Defining business assets and sources of its financing. Accounting capture the status and movement of property and resources during the accounting period and at the end of the accounting period.