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3115AFE Accounting Theory and Company Accounting

In the course, 311AFE Accounting, Theory and Company instead of just studying accounting as a purely technical subject, students will get to study the practice of accounting as an evolving process. Students learn about the theoretical foundations of accounting, including which vested interests must be understood, how to cope with uncertainty and multiple points of view. The production of consolidated financial statements for a wholly-owned subsidiary, the purchase of entities, and the application of important accounting standards that apply to businesses for share offerings, income tax, and events following the reporting period are also covered in the course.