Financial accounting and reporting with a focus on maritime shipping companies. Structure and presentation of shipping companies’ financial statements. Accounting for the full life cycle of vessels (acquisition, depreciation, dry docking and surveys, impairment, and disposal). Accounting for debt and equity financing transactions. Revenue recognition, operating and voyage expense recognition, the Master’s General Account. Accounting for stockholders’ reward policies. Accounting cut-offs for supporting financial statement preparation at interim and year-end periods.