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Course Description
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Course Name
International Financial Reporting I
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Host University
University of Galway
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Location
Galway, Ireland
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Area of Study
Accounting, Finance
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Language Level
Taught In English
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Prerequisites
Students enrolled in this course must have taken an introductory course in accounting.
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Course Level Recommendations
Lower
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
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ECTS Credits
5 -
Recommended U.S. Semester Credits2
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Recommended U.S. Quarter Units3
Hours & Credits
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Overview
The objectives of this course are to complete the development of the accounting skills necessary to allow
students to progress to more advanced study of Accounting, and to introduce students to the environment and practice of Financial Reporting. Topics covered will include: Review of conventional accounting measurement and reporting, the accounting process, and double entry systems; Preparation of Final Accounts from the Trial Balance; Adjustments; Accounts from incomplete records; Computer- based accounting systems. The regulatory Framework of Financial Reporting; Introduction to legislative and other
requirements for company reporting; Preparation of final accounts for Companies.
Course Disclaimer
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.