Objectives and competences
In this course the student are familiarised with basic understanding of accounting and its intention and aquire fundamental knowledge of economic categories and their interactions, accounting (bookkeeping) of economic categories, financial statements, company's annual report.
Content (Syllabus outline)
1. Purposes and understanding of accounting and its legal basis
2. Economic categories, which accounting is working with
3. Mutual connection of economic categories and framework of accounting
4. Bookkeeping documents and books of accounts
5. Basic financial statements of companies, presumptions, principles and directives for their composition
6. Typical business transactions and their bookkeeping
7. Company's annual report: financial statements, disclosures and business report
Learning and teaching methods
• lectures,
• exercises,
• home exercise,
• individual studies
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
• understand basic concepts of accounting,
• understand basic characteristics of economic categories,
• understand basic business transactions and their influence on business operations,
• understand basic design andinformation of financial statements
Cognitive/Intellectual skills:
Students can collect and arrange data on basic business transactions in a standard bookkeeping way.
Readings
Obvezna študijska literatura (Compulsory textbooks):
1. KOROŠEC, Bojana, KOKOTEC-NOVAK, Majda, MELAVC, Dane, LUTAR-SKERBINJEK, Andreja, HORVAT, Robert, KOLAR, Iztok, KOROŠEC, Bojana (urednik). Osnove računovodstva : 2016. Maribor: Ekonomsko-poslovna fakulteta, 2016. 281 str., graf. prikazi, tabele. ISBN 978-961-6802-41-3. [COBISS.SI-ID 86354945],
2. KOKOTEC-NOVAK, Majda, KOROŠEC, Bojana, MELAVC, Dane, LUTAR-SKERBINJEK, Andreja, HAUPTMAN, Lidija, KOLAR, Iztok, VUKOVIČ, Danijel. Osnove računovodstva : gradivo za vaje : (BUNI in BVS: 1. letnik; BU GING: 2. letnik). Maribor: Ekonomsko-poslovna fakulteta, 2016. I, 57 str. [COBISS.SI-ID 12242972].
