Accountancy The introductory course in Accountancy provides you with the necessary basic knowledge of accounting. The course takes place in every first semester. Subject matter and learning objectives In companies and other organisations, such as charities or non-for-profit or public organisations, accounting is of central importance. It is used for quantitative evaluation, presentation, analysis and the planning of company sales processes. Accounting provides specific information on the realisation of key success and financial goals. Accounting can be divided into two main sections: Financial accounting (company accounting) and the cost accounting (performance or cost accounting); supplemented by statistics, analyses and special accounts. Upon completion of the course, you will be able: to recognise the importance of accounting within the context of the entire corporate activity to understand the legal framework of accounting to perform financial accounting according to the system of double-entry bookkeeping for straightforward conditions to grasp the importance of computer science for solving accountancy problems For more details, see the Downloads section.