Participants are introduced to how accounting meets the information needs of various users by developing and communicating information that is useful for decision making. The course is designed to equip participants with practical skills to be able to prepare separate and simple consolidated financial statements.
Participants are expected to get fully involved in the course by attending classes, submitting complete homework assignments, and passing exams. After successfully finishing the course (i.e., getting at least 60%), participants will get a Certificate of Completion from ICARE.

Course description
The course is designed to provide prospective users of financial information an understanding of financial accounting fundamentals. The course focuses on developing the technical skills needed to understand and record economic events in the financial statements. In addition, it focuses on interpreting financial statements. This course also emphasizes how judgment and choice among different accounting methods, as well as accounting regulation, can influence the reported numbers. While the preparers’ perspective is addressed to understand the mechanics of the accounting system, the primary focus of the course is on the users’ perspective (for more details see the main topics below). The course will be taught using lectures, lab sessions, and office hours to reinforce the materials presented in class and to help participants with homework assignments. During the study, the students will work on case studies and will have practical trainings in accounting softs.

Learning outcomes
The objectives of the course will be achieved by requiring the following learning outcomes:
• Identify the information conveyed in each of the four basic financial statements and the way it is used by different decision-makers.
• Identify what constitutes a business transaction and apply transaction analysis to record the effects of those transactions.
• Prepare financial statements based upon International Financial Reporting Standards (IFRS)
• Describe common financial statement relationships used in financial analysis.

Audience
Participants are not expected to be intimately familiar with accounting; however, it is recommended that they have English language skills.

Teaching methods
Participants are expected to attend all lectures. The instructor will first go over the main highlights of the chapter through a powerpoint presentation during lectures. A dynamic discussion and exchange of ideas through interactive class participation will be strongly encouraged. Throughout the course Instructor’s PowerPoint presentation slides and supplemental material will be provided.

Instructor
Mrs. Astghik Hayrapetyan is a chartered certified accountant, member of Association of Chartered Certified Accountants (ACCA) (Glasgow, UK),  She currently works at the Pepsi Cola International Bottles as Finance Flow Supervisor (for details https://www.linkedin.com/in/anush-astghik-hayrapetyan-961798b4/).

Course duration
The course will start on October 1^st, 2019 and last until January 20^th,2020.

Course working language
The language of instruction will be English.

Course participation fee
The course fee is AMD 120,000 which must be paid the first week of October. While similar hands-on courses are quite expensive, ICARE partly covers the associated expenses for the participants, thus staying true to its charitable, social, scientific, and educational commitments.

Registration procedure and deadline 
If interested, please send your CV at admissionsmab@gmail.com.
Registration deadline is September 25, 19:00.
Due to limited seating only shortlisted applicants will be notified for participation.

Contacts
If you have questions, please contact Olga Shakhsuvaryan at (+37498) 33 45 65