# Precourses in Mathematics and Accounting

## General information

• Optional preparation courses to be fully prepared for the study programs, recommended for participants without extensive previous knowledge
• The courses take place in December and January

## Accounting

The introduction course in accounting gives you a good understanding of the annual accounts. You will be given the necessary foundation so that you can follow the analytical part of the main course without any problems. These courses are for people who do not have the necessary grounding in this subject as well as for those who feel that they need a brush-up.

• Fundamentals: assets, liabilities, turnover, cash flow, profit
• Requirements, conventions, standards, principles, and accounting objectives: statutory provisions (legal requirements), the journal, the minimum classification of accounts
• Accounting standards, entering operating and financial activities into the accounts: conventions and standards of accounting (IASC, FASB, EEC, FER), objectives of the individual elements of annual accounts (such as the balance sheet, the profit and loss (income) statement and the notes), accounting standards, entering operating activities (cost of sales) and financial activities (purchase and sale of fixed assets, loans, capital increases, convertible bonds, warrant bonds)
• Final balance sheet: methods for valuating inventory, costs/work and services, write-downs, provisions etc.

## Mathematics

The introduction course in mathematics gives you the fundamentals that you need in order to follow the main course without any problems. These courses are for people who do not have the necessary grounding in mathematics as well as for candidates who feel that they need a brush-up.

• General foundation: the Greek alphabet, arithmetic, relations between figures, logic, constants, variables, coefficients
• Algebra: indices, exponents, sums, term transformations, factorization, solving an equation with an unknown, solving an equation with two unknowns
• Functions: general, special and inverse functions, graphical depiction of functions, table of values for a function, functions with several variables, ceteris paribus analyses, slopes (vertical and horizontal difference), intercepts, potential, exponential and logarithmic functions
• Differential calculus: differences, rates of change, gradient, first derivative, second derivative, partial derivative
• Statistics and theory of probabilities: statistical presentations, statistical evaluation methods (arithmetic mean, weighted mean, geometrical mean), dispersion (variation range, mean deviation, variance, standard deviation), mathematical expectation, binomial distribution, normal distribution, covariance, correlation, ordinary linear regression, multiple linear regression, coefficients of determination, statistical tests

You will find the schedules here.

## Cost

 Accounting CHF 480 Mathematics CHF 1’090