Official document
Syllabus
Accounting · BSc in Applied Economics and Management · 6 ECTS · Mandatory course, Year I.
AH
Course professor
Prof. asoc. dr. Arbër Hoti CA · CIA
arber.hoti@uni-pr.edu +383 49 373 681
Faculty of Economics · Floor VI
Consultations: Floor VII — office hours
Student engagement
Lectures
24h
Exercises
30h
Tests
4h
Independent work
90h
Final oral exam
2h
Total
150h
Learning outcomes
- 1Understand the basics of accounting and its core terminology
- 2Understand the concept of costs and how assets are measured
- 3Prepare financial statements (income statement & balance sheet)
- 4Analyze financial statements for business decision-making
- 5Make ethical decisions in financial reporting
Methodology
Lectures · Exercises · Tests · Discussions
Course description
The course covers: measuring and recording business transactions, business income and adjusting entries, completion of the accounting cycle, accounting for merchandising operations, inventories, internal control and cash, receivables, and accounting information systems. A key objective is the intelligent interpretation and use of financial statements in managing and analyzing business operations, with special emphasis on the measurement of assets and their effect on a company's earnings.
Required textbook: Accounting Principles, 10th edition — Weygandt, Kimmel & Kieso. Download the book