Õpetaja:      Kristi Saks, MA equiv
Õppevorm:   individuaalõpe (1-2 osalejat) või firmasisene koolitus
Õppesisu:     alltoodud programm on orienteeruv

Financial accounting:
- nature and purpose
- accounting principles, criteria
- accounting concepts
- Estonian Accounting Act
Management accounting:
- overview
Accounting records and systems:
- account
- journals and ledgers
- chart of accounts
- debit and credit
- adjusting and closing process
- statement preparation
Financial statements
- status reports
- flow reports
- meaning of financial statements
The Balance Sheet
- assets (tangible, intangible)
- liabilities
- sources of capital
- owner's equity: forms of business organization, stocks and shares
- debt
- overall balance sheet: financial structure: solvency, liquidity
The Income Statement
- profitability
- revenue
- expenditure (expenses, costs)
- net income (profit)
- retained earnings (earned surplus)
- accrual vs cash-basis accounting
The Cash Flow Statement
- purpose of the statement
- sources and uses of funds
 -cash flow from operating, investing, financing activities
Consolidated statements
- acquisitions and mergers
- subsidiaries
- consolidated basis reporting
Auditor's opinion
Notes to Financial Statements
- clean opinion
- qualified opinion
- disclaimer
- adverse opinion