Accounting and Financial Statements – 2
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| Title | Accounting and Financial Statements – 2 | ||||||||||||||||
| Objectives | To provide learners with a deeper understanding of Financial Statements. | ||||||||||||||||
| Learning goals | At the end of the course, learners will be able to: - Describe the characteristics of the documents included in the Financial Statements - Describe the items forming the Balance Sheet and the Profit and Loss Account |
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| Contents | - The functioning of fixed assets, depreciations and depreciation funds - Capital gains and capital losses - How to assess leftovers - Elements forming current assets - What are credits, accruals and deferrals, debts, expense funds, risks, severance pay, reserves and losses |
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| Structure |
The course includes one teaching module comprising the following training units:
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| Target | Students and workers interested in acquiring a deeper understanding of Financial Statements | ||||||||||||||||
| Duration | 5 hours 30 minutes if attended singularly 7 hours 30 minutes if attended in combination with the course “Financial Statements 1” |


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