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, organization and professional ethics of accounting experts
Content (Syllabus outline)
1. Intention and understanding of accounting and its legal basis
2. Economic categories, which accounting is working with and judging
3. Mutual connection of economic categories and scheme of the accounting
4. Bookkeeping documents and books of accounts
5. Typical business transactions and their bookkeeping
6. Bookkeeping and computer programs
7. Basic financial statements of companies, presumptions, principles and directives for their composition
8. Company's annual report: financial statements, disclosures and business report
9. Basic characterisics of budgeting, accounting analyzing and control
10. Organization of accounting, activities of experts in accounting and professional ethics in accounting
Learning and teaching methods
- lectures;
- exercices;
- 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,
• recognize basic characteristics of financial statements
Intended learning outcomes - transferable/key skills and other attributes
Cognitive/Intellectual skills:
Students can collect and arrange data on basic business transactions in a standard bookkeeping way.
Key/Transferable skills
Students develop learning techniques for individual study.
Readings
Kokotec-Novak M., Korošec B., Melavc D., Lutar Skerbinjek A., Kolar I., Horvat R.: Osnove računovodstva. Maribor, 2016.
Kokotec-Novak M., Korošec B., Melavc D., Lutar Skerbinjek A., Hauptman L., Kolar I., Vukovič D.: Gradivo za vaje iz Osnov računovodstva. Maribor, 2016.
Prerequisits
No special prerequisites
Additional information on implementation and assessment - Written exam, the written exam may be replaced by two interim tests. Regular attendance at lectures (at least 70%) is a prerequisite for taking the interim tests.
- Students may gain additional bonus points by actively participating in lectures and tutorials, which will be added to the points obtained in the written exam or interim tests (up to a maximum of 10% of the written exam).