Introduction to International Accounting

During the course, basic accounting issues will be studied. This includes foundations, techniques (double entry), and basic items of the financial statements such as inventories, property, plant and equipment, receivables ? payables, intangible assets, revenue recognition, etc. Some basic but more complex accounting issues will also be included (provisions, events after the reporting date, etc.) The course is not designed to explain a specific set of accounting regulation. The course will discuss sustainability aspects through integrated reporting and ESG.

Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.