The aim of the course is to develop systemic financial thinking by exploring accounting as a designed system of financial representation. The course examines how economic events are transformed into structured financial information, how accounting categories are constructed, and how business models, organizational design and incentives shape financial statements. Students will learn to design accounting systems from scratch, translate business operations into Profit & Loss, Balance Sheet and Cash Flow statements, distinguish between financial, tax and managerial accounting logics, and critically interpret financial reporting as a constructed representation of economic reality.
