The aim of the course is to help students to:
- Understand the role of Accounting
- Explain the objective purpose of financial information, the structural elements of financial statements and related accounting assumptions and principles.
- Interpret accounting terminology, analyse, classify and record business transactions in a handwritten accounting environment, with emphasis on understanding the accounting circuit and the preparation of financial statements.
- Identify and complete the registration documents, and record their information in the Calendars, update the logbooks and compile the Balances.