Equip students with the basic quantitative foundations needed to measure profit and financial position, and to evaluate the economic sustainability and performance of business activities.

Independent Judgment: Students will develop critical thinking skills that enable them to independently assess the accounting treatment of different business transactions. They will also acquire methodological tools to analyze and interpret financial statement information in a structured and informed manner. Communication Skills: Students will gain the ability to communicate effectively using appropriate accounting and business terminology. They will be able to discuss financial statements, explain accounting treatments, and express reasoned opinions on business transactions and financial reporting outcomes. Learning Skills: Students will develop the ability to approach complex problems by breaking them down into manageable components and identifying appropriate solutions. They will apply the techniques and concepts learned during lectures and reinforced through regular in-class and individual practice assignments, both in class and independently.

1. Introduction to the logic and structure of financial statements 2. Introduction to business performance analysis

The required textbook will be communicated prior to the start of the semester. Students are kindly asked to wait for this announcement before purchasing any course material.

Lectures and 2 in-class exercise sessions, the timing of which will be set during the course based on class progress

Written Exam. The written assessment will include multiple-choice questions and practical exercises. For attending students, the evaluation will consist of three components: 1st Midterm exam (30% of the final grade) 2nd Midterm exam (70% of the final grade) For non-attending students: final exam which will account for 100% of final grade.

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