OUTLINE OF MODULES

2nd Semester

2.1 Financial Accounting

• Main standards of accounting framework (cont.);

• Incompleted records;

• Financial reports analysis;

• Adjusting and Non-Adjusting records.

2.2 Chart of Accounts

On the completion of the module you will be able to implement the Chart of Accounts adopted for the enterprisies of the RA.

2.3 Security Markets

During the course you will cover:

• The role of Security Markets and its Macroeconomic Destination;

• Main tools of the Security Markets and factors influencing on it;

• Modern tendencies of Security Markets development;

• Peculiarities of Armenian Security Markets.

2.4 Quantitative Methods in Economics and Accounting

This module includes:

• Data selection, collection and presentation methods;
• Estimation and testing methods;
• Linear and Non-Linear Models for Decision Making;
• Solving various costing problems by means of Probability Theory and other mathematical methods.

2.5 Cost Accounting

• Comparison and relationships between Cost and Managerial Accounting and Financial Accounting;
• Various cost classifications depending on the porposes;
• Various approaches and procedures for cost accumulation and calculation;
• Cost Accounting in service companies.

2.6 Course Paper

Students are expected to submit course paper on Security Markets related issues.