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HU Credits:
3
Degree/Cycle:
2nd degree (Master)
Responsible Department:
business administration
Semester:
1st and/or 2nd Semester
Teaching Languages:
English and Hebrew
Campus:
Mt. Scopus
Course/Module Coordinator:
Dr. Keren Bar-Hava
Coordinator Office Hours:
By appointment
Teaching Staff:
Itamar Ben-Meir
Dr. Benjamin Segal
Course/Module description:
The purpose of this course is to introduce the concepts, vocabulary, procedures and uses of financial accounting.
Course/Module aims:
The course emphasizes understanding the processes and procedures of financial statements and their interpretation.
Learning outcomes - On successful completion of this module, students should be able to:
Become informed users of financial statement information
Attendance requirements(%):
100
Teaching arrangement and method of instruction:
Lectures and discussion of problems
Course/Module Content:
See details in syllabus on course website.
The Accounting Process
Balance Sheet and Income Statement Concepts
Statement of Cash Flows
Quality of Earnings and Critical Accounting Analysis
Ratio Analysis
Receivables and Revenue Recognition
Inventories
Long-lived Assets
Long-term Liabilities
Shareholders' Equity
Required Reading:
See details in syllabus on course website.
Additional Reading Material:
See details in syllabus on course website.
Course/Module evaluation:
End of year written/oral examination 100 %
Presentation 0 %
Participation in Tutorials 0 %
Project work 0 %
Assignments 0 %
Reports 0 %
Research project 0 %
Quizzes 0 %
Other 0 %
Additional information:
The above information serves as a general indication. See syllabus on course website for finalized details.
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