Objectives and competences
The aim of the course to provide students with knowledge and understanding of basic processes for bookkeeping of the most frequent and some complicated business transactions. Additionally, to acquaint students with the institutional (professional and legal) framework for these processes and to enable them to recording and to execute computerised bookkeeping .
Content (Syllabus outline)
1. The aim, content and instututional framework of business bookkeeping in Slovenia (financial institutions exclueded).
2. Basic rules for preparation, movement, monitoring and storage of bookkeeping documentation and for keeping the business books (Rules of Diligent Accounting 1 – Bookkeeping documentation, and Rules of Diligent Accounting 2 – Business books).
5. Impact of information technology on bookkeeping processes. Practical cases of computer aided processing of selected business transactions.
Intended learning outcomes - knowledge and understanding
Development of knowledge and understanding:
Students:
• are familiar with basic rules for preparation, movement, monitoring and storage of bookkeeping documentation and for keeping the business books in Slovenia,
• learn to use the information tehnology for the processing of selected business transactions.
Cognitive/Intellectual skills:
Students:
• learn to use correct methods and procedures to process selected business transactions with the help of information technology.
Intended learning outcomes - transferable/key skills and other attributes
Key/Transferable skills
Students:
• Further develop skills and routines of accuracy, thoroughness and systematicalness at work,
• Further develop skills for the use of their domain specific knowledge in practice.
• Upgrade the ability to apply information technology at work.
Practical skills:
Students acquire basic knowledge for autonomous use of information technology in bookkeeping.
Readings
Obvezna študijska literature (Compulsory textbooks):
1. HORVAT, Robert, KOROŠEC, Bojana. Računalniško podprto knjigovodenje : (študijsko gradivo). Maribor: Ekonomsko-poslovna fakulteta, 2022. 150 str., ilustr. [COBISS.SI-ID 105212675]
2. Horvat R.: Računalniško podprto knjigovodenje (gradivo za vaje). EPF Maribor, 2022.
3. JERMAN, Saša, KEŽMAH, Boštjan, TOMC MUC, Marija. Pravila skrbnega računovodenja 1 (2016) : knjigovodske listine. V: Slovenski računovodski standardi 2016. Ljubljana: Slovenski inštitut za revizijo, 2016, str. 265-271.
4. JERMAN, Saša, KEŽMAH, Boštjan, TOMC MUC, Marija. Pravila skrbnega računovodenja 2 (2016) : poslovne knjige (računovodski razvidi). V: Slovenski računovodski standardi 2016. Ljubljana: Slovenski inštitut za revizijo, 2016, str. 272-279.
Dodatna študijska literatura (Additonal textbooks):
1. Kontni načrt s ponazoritvami knjiženj za gospodarske družbe. Zveza računovodij, finančnikov in revizorjev Slovenije (aktualna izdaja),
2. KOROŠEC, Bojana, HORVAT, Robert. Finančno računovodstvo. Maribor: Ekonomsko-poslovna fakulteta, 2016. 171 str., ilustr. [COBISS.SI-ID 12239132],
3. Drugo gradivo, posredovano na predavanjih in vajah.
