Objectives of Programme's Learning Outcomes

• Understand the fundamentals (theories and tools) in human and social sciences
• Identify and explain the basic theoretical trends in various fields of human sciences (law, economics, management, history, psychology, etc.) and their applications.
• Understand the social environment and the way it works, as well as the role played by different social, economic and political agents

Learning Outcomes of UE

At the end of the course, the students will be able to understand accounting mecanisms and their interactivity with the financial statements.

UE Content: description and pedagogical relevance

Financial statements; interactivity between balance sheet and profit and loss account; accounting tools; the Tax on Added Value; operations on profit and loss account; buying and selling non-current assets; end of year operations.

Prior Experience

Not applicable