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Financial Accounting
History, Politics & International Studies Program
Madrid, Spain
Dates: early Sep 2025 - mid Dec 2025
Financial Accounting
OVERVIEW
CEA CAPA Partner Institution: Universidad Carlos III de Madrid
Location: Madrid, Spain
Primary Subject Area: Accounting
Other Subject Area: Finance
Instruction in: English
Course Code: 13174
Transcript Source: Partner Institution
Course Details: Level 300, 400
Recommended Semester Credits: 3
Contact Hours: 42
Prerequisites: Introduction to Accounting
DESCRIPTION
1. Introduction to valuation and recognition criteria
2. Inventory.
3. Revenue recognition
4. Receivables. Basic issues
5. Receivables. Particular issues
6. Tangible assets. Basic issues
7. Tangible assets. Particular issues
8. Intangible assets.
9. Financial instruments.
10. Liabilities, Loss contingencies and employment costs.
11. Equity
12. Income tax
2. Inventory.
3. Revenue recognition
4. Receivables. Basic issues
5. Receivables. Particular issues
6. Tangible assets. Basic issues
7. Tangible assets. Particular issues
8. Intangible assets.
9. Financial instruments.
10. Liabilities, Loss contingencies and employment costs.
11. Equity
12. Income tax