EKONOMSKO-POSLOVNA FAKULTETA


Subject
 ACCOUNTING 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=12&Jezik=A&Leto=2019&Nacin=1&Predmet=G005

Study unit code    G005 2019

Level Study program or it's part Year Semester
2 B141 INDUSTRIAL ENGINEERING - MECHANICAL ENGINEERING 2 Summer
2 BU30 INDUSTRIAL ENGINEERING - CIVIL ENGINEERING 2 Summer

ECTS kredits 6

Hours - Lectures 45
Hours - Tutorial 30
Hours - Individual Student's Work 105

Lecturers
doc. dr. LUTAR SKERBINJEK ANDREJA
doc. dr. KOLAR IZTOK

Languages - lectures slovene
Languages - tutorial slovene

Prerequisits
No special prerequisites 
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 logic in computer programs and criterion for their judging 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  
Textbooks
Kokotec-Novak M., Korošec B., Melavc D., Lutar Skerbinjek A., Kolar I., Horvat R.: Osnove računovodstva. Maribor, 2009. Kokotec-Novak M., Korošec B., Melavc D., Lutar Skerbinjek A., Hauptman L., Kolar I., Vukovič D.: Gradivo za vaje iz Osnov računovodstva. Maribor, 2009.  
Objectives
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  
Intendend 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 • are aware of ethical issues in the field of accounting Cognitive/Intellectual skills: Students can collect and arrange data on basic business transactions in a standard bookkeeping way.  
Intendend learning outcomes - transferable/key skills and other attributes'
Key/Transferable skills Students develop learning techniques and strategies for individual study.  
Learning and teaching methods
- lectures; - exercices; - home exercise; - individual studies  

Assessment Weight (%)
Written examination 100  
[EOP]