Introduction to Accounting
Area of Study
Taught In English
CAO Entry Requirements
Course Level Recommendations
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.
Recommended U.S. Semester Credits5
Recommended U.S. Quarter Units7
Hours & Credits
OverviewPrinciples of Accounting, Double Entry book-keeping, Extraction of a Trial Balance, Valuation of stock, Calculation of depreciation, bad debts, bad debt provisions, accruals and prepayments, control accounts, suspense accounts, journal entries and bank reconciliations, Preparation of the Financial Statements for a sole trader.
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.