| Course Description |
This introductory module on financial accounting is designed for students who have no or little accounting background. This module develops the students' capacity to understand the accounting system, from the recording of an operation in the books of accounts to preparing a complete set of financial statements. Students will be able to read, understand, interpret and broadly analyze financial statements and recognize the limitations and constraints of financial accounting should businesses opt for an inconsistent or inadequate accounting concepts. Finally, they should be able to learn how accounting information can fulfill the needs and alleviate the concerns of the main users of the financial information
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