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Objectives and competences

The objective of the course is for students to gain theoretical knowledge about different types of organizations and their fundamental accounting characteristics. These, namely for-profit organizations, operate in the financial sector and other parts of the private sector, as well as non-profit organizations that operate primarily in the public sector. It is knowledge about the use of the institutionalized framework of accounting and accounting in the mentioned organizations.

Content (Syllabus outline)

1. Introduction 2. Accounting for Non-profit Organizations - types of organizations - institutional and professional framework of accounting - financial statements and annual reports - accounting information for internal users with emphasis on performance measurment and cost management - 3. Accounting for Financial Organizations - types of organizations - institutional and professional framework of accounting - financial statements and annual reports - accounting information for internal users with emphasis on performance measurment and cost management 4. Accounting for other special kinds of organizations

Learning and teaching methods

Interactive methods of lectures, discusion and case analysis, individual studies and seminar paper with class presentation

Intended learning outcomes - knowledge and understanding

In this course, students: 1. They gain knowledge about different organizations, their specificities and financial accounting, namely in financial organizations, public sector organizations and other special organizations. (PILO 2a) 2. Train themselves to apply theoretical knowledge related to accounting in financial organizations, public sector organizations, and other special organizations, as well as analyze their complex areas of operation. (PILO 2a) 3. They are trained to use accounting knowledge in special types of organizations in the context of international professional rules and an international environment. (PILO 2b) 4. They recognize and solve problems in the field of accounting and their reporting in special types of organizations, connecting different concepts. (PILO 2b) 5. Train themselves to analyze the operations of specific types of organizations from an accounting point of view, including possible proposals regarding responsible future accounting, especially reporting. (PILO 3b) The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.

Intended learning outcomes - transferable/key skills and other attributes

In this course, students: 1. They gain knowledge about different organizations, their specificities and financial accounting, namely in financial organizations, public sector organizations and other special organizations. (PILO 2a) 2. Train themselves to apply theoretical knowledge related to accounting in financial organizations, public sector organizations, and other special organizations, as well as analyze their complex areas of operation. (PILO 2a) 3. They are trained to use accounting knowledge in special types of organizations in the context of international professional rules and an international environment. (PILO 2b) 4. They recognize and solve problems in the field of accounting and their reporting in special types of organizations, connecting different concepts. (PILO 2b) 5. Train themselves to analyze the operations of specific types of organizations from an accounting point of view, including possible proposals regarding responsible future accounting, especially reporting. (PILO 3b) The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.

Readings

- Korošec, Mörec, Medved, Anadolli, Beloglavec: Računovodstvo finančnih inštitucij. EPF Maribor, 2008 (novelirano gradivo 2006). - Korošec: Spremembe v računovodenju za dejavnost samostojnega podjetnika posameznika po novih SRS (2016), 2015. - Korošec, Lutar-Skerbinjek: Računovodstvo javnega sektorja in zasebnih nepridobitnih organizacij. EPF Maribor 2010 (novelirano gradivo 2007). - Logar: Računovodstvo države – iluzija nastanka poslovnega dogodka ali stvarnost denarnih tokov. 2006. - Jereb: Problemi ugotavljanja poslovnih izidov v javnih podjetjih. 2006. - Sabina Taškar Beloglavec (2014): Temeljni pojmi ekonomike bank in izbrane teme stroškovnega in poslovodnega računovodstva bank. Gradivo za vaje za točki 2.1 in 2.3 v študijskem gradivu Računovodstvo finančnih inštitucij. EPF: Maribor - Dodatna aktualna literatura, predstavljena na predavanjih, vajah in v e-učilnici predmeta.

Prerequisits

Basic knowledge of financial accounting and financial statement analysis is recommended.

  • doc. dr. ANDREJA LUTAR SKERBINJEK, univ. dipl. ekon.

  • Written examination: 60
  • Seminar work and it's presentation: 40

  • : 26
  • : 4
  • : 15
  • : 255

  • Slovenian
  • Slovenian

  • ECONOMIC AND BUSINESS SCIENCES (FINANCE AND BANKING) - 2nd
  • ECONOMIC AND BUSINESS SCIENCES (ACCOUNTING, AUDITING AND TAXATION) - 2nd