Learning objectives
By the end of the course, students should be able to demonstrate their:
• abilities to correctly record accounting transactions for SMEs (basic transactions) ;
• understanding of financial statements and their capabilities to prepare them;
• knowledge of the Swiss legal requirements in relation to recording accounting 
transactions and establishing financial statements ;
• ability to understand and process more advanced accounting tasks such as 
foundation and capital increase of LTD and LLC companies, financial restructuring 
and Mergers & Acquisitions (M&A) amongst others.