The learning outcomes focus on students familiarizing and comprehending fundamental concepts, principles and approaches in financial accounting, from a theoretical and empirical perspective, building a solid knowledge background and skills to the field. Emphasis is placed on the analysis of critical concepts that shape the accounting system of a corporation, in line with international accounting standards, and their implications for a company’s financial statements and ratios. Comprehension, incorporation and evaluation of critical accounting information contributes to a more efficient assessment of managerial decisions to support company financial performance and growth dynamics.