Accounting II

This course introduces you to accounting as a process of measuring and disclosing information that facilitates economic decisions made by external decision-makers. You will learn how the quality of accounting information could be affected by various factors and understand how to use financial statements information to make economic decisions from a user perspective. The course relates the recognition, measurement, presentation and disclosure of the financial elements to the relevant accounting standards and discusses them in the context of financing, investing and operating activities of the reporting entity.