Objectives and competences
In this course students:
• enhance their theoretical knowledge in the field of accounting and financial reporting based on national rules and principles and of the undarlaying basic accounting assumptions
• acquire basic knowledge of computer assisted bookkeeping
Content (Syllabus outline)
1, Institutuional framework of financial accounting (Slovene and international)
2. Profesional solutions for accounting and financial reporting in individual companies (financial ones excluded), with practical examples of accounting
of the most common and some complicated business transactions.
3. Computer assisted financial accounting with practical examples.
Learning and teaching methods
Lectures and exercises wiith discussions and case analysis. Practical work with computeer software for financiala accounting and reporting.
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
- acquire knowledge of financial accounting solutions in national accounting standards (except group accounting and deferred taxes issues)
- learn how to account economic categories in a professionally correct (regarding national accounting standards) way
- develop the skills to interpret the consequences of different accounting solutions on financial statements
- develop awareness of ethical issues in the area of external financial reporting
Intended learning outcomes - transferable/key skills and other attributes
Cognitive/Intellectual skills:
Students:
• synthesize different knowledge and procedures and are aware of importance of use of professional literature
• can identify key aspects of a problem from different view points
Key/Transferable skills
Students:
• further develop skills and expertise in the use of knowledge in a specific working area
• upgrade the ability of analytical thinking,
• upgrade the ability to become an autonomous learner
• upgrade the ability to apply information technology.
Practical skills:
Students get practical know-how of the use of professional principles and rules of financial accounting and basic experience in the use of computer support for that purpose.
Readings
Osnovna:
1. Korošec, B., R. Horvat: Finančno računovodstvo, skripta, EPF Maribor 2016.
2. Hauptman, L: Finančno računovodstvo, skripta vaje. EPF Maribor 2023.
3. Slovenski računovodski standardi 2024 (on-line Uradni list).
Dopolnilna:
4. Odar, Hieng, Koželj, Prusnik, Zupančič: Finančno računovodstvo za gospodarske družbe. ZRFR Slovenije,Ljubljana, 2011.
5. Slovenski računovodski standardi, Slovenski inštitut za revizijo (SIR) 2024 z dopolnitvami www.si-revizija.si.
6. Priporočeni enotni kontni načrt za gospodarske družbe, samostojne podjetnike posameznike, kmečka gospodinjstva, zadruge, nepridobitne organizacije – pravne osebe zasebnega prava ter društva in invalidske organizacije, SIR 2012 (na spletni strani inštituta http://www.si-revizija.si/publikacije/dokumenti/KO-priporocen_splosni.pdfdruga literatura, navedena ob zaključku posameznih poglavij osnovnega študijskega gradiva in na predavanjih
Prerequisits
1st year course Basics of accounting
Additional information on implementation and assessment • Written exam (100%)
Note
Written exam or two midterm written exams durig semester
