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Learning outcomes are associated with understanding and achieving basic modern principles of accounting science, both theoretically and practically, with a focus on and application to maritime operations. Emphasis is placed on the basic concepts of maritime entrepreneurship and on how to record and display the financial statements and financial indicators of maritime businesses from a financial accounting perspective. This approach contributes to assessing the maritime company’s performance and understanding of its growth prospects, in the context of making critical investment, financial and operational management decisions in a changing international environment. The course supports critical analysis of the core issues of maritime accounting and contributes to the development of a relevant scientific basis for a modern maritime business.