EKONOMSKO-POSLOVNA FAKULTETA


Subject
 ACCOUNTING 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=12&Jezik=A&Leto=2019&Nacin=1&Predmet=U371

Study unit code    U371 2019

Level Study program or it's part Year Semester
1 B200 ECONOMIC AND BUSINESS SCIENCES 1 Summer

ECTS kredits 6

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

Lecturers
doc. dr. LUTAR SKERBINJEK ANDREJA
izr. prof. dr. HAUPTMAN LIDIJA

Languages - lectures slovene
Languages - tutorial slovene

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  
Textbooks
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.  
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 • 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]