The social and economic concerns of multinational businesses require clear communication of various accounting records. Individuals who wish to become knowledgeable in the practices and theories of international accounting might do so by pursuing an academic course in this subject.

Switzerland, officially the Swiss Confederation, is a federal parliamentary republic consisting of 26 cantons, with Bern as the seat of the federal authorities. Switzerland's independence and neutrality have long been honored by the major European powers. Switzerland is a peaceful, prosperous, and stable modern market economy with low unemployment.

A course is the study of a particular topic within a wider subject area and is the foundation of a qualification. A typical course includes lectures, assessments and tutorials.