• Course Number: 3.2202
  • Credit Points: 3
  • Year of Study: 3
  • Semester: 2

The objective of the course is to develop an understanding of the application of accounting theory to accounting practices and the evaluation of current accounting practices. The course covers the development and application of accounting theory in relation to intangible assets, cash flow accounting, accounting values in conditions of changing price levels. Also an analysis of Statement of Standard undertaken. Stock exchange requirements is also examined.