The aim of the course is to help students to:
- Specialize their knowledge of Financial Accounting in the field of shipping companies.
- Understand the accounting peculiarities of shipping companies which arise either from the accounting regulations or from the nature of the shipping companies.
- They delve into the relevant accounting concepts (revenues from charters, time charters, bill of lading, freight and freight rates, revenues and expenses from special terms of charter agreements, ship operating costs, travel expenses, etc.).
- Understand the different legal forms of shipping companies and how to tax them.