EKONOMSKO-POSLOVNA FAKULTETA


Subject
 FINANCIAL ACCOUNTING 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=12&Jezik=A&Leto=2019&Nacin=1&Predmet=U614

Study unit code    U614 2019

Level Study program or it's part Year Semester
2 B280 ACCOUNTING, AUDITING AND TAXATION 2 Summer

ECTS kredits 7

Hours - Lectures 45
Hours - Tutorial 30
Hours - Individual Student's Work 135

Lecturers
izr. prof. dr. HAUPTMAN LIDIJA

Languages - lectures slovene
Languages - tutorial slovene

Prerequisits
1st year course Basics of accounting 
Content (Syllabus outline)
1, Institutuional framework of financial accounting (Slovene and international) 2. Profesional solutions for accounting and financial reporting in individual companies (financial ones excluded), with practical examples of accounting of the most common and some complicated business transactions. 3. Computer assisted financial accounting with practical examples.  
Textbooks
Osnovna: 1. Korošec, B., R. Horvat, L. Hauptman: Finančno računovodstvo, skripta, EPF Maribor 2019. 2. Hauptman, L, B. Korošec: Finančno računovodstvo, vaje. EPF Maribor 2015. Dopolnilna: 3. Odar, Hieng, Koželj, Prusnik, Zupančič: Finančno računovodstvo za gospodarske družbe. ZRFR Slovenije,Ljubljana, 2011. 4. Slovenski računovodski standardi, Slovenski inštitut za revizijo (SIR) 2016 z dopolnitvami www.si-revizija.si. 5. Priporočeni enotni kontni načrt za gospodarske družbe, samostojne podjetnike posameznike, kmečka gospodinjstva, zadruge, nepridobitne organizacije – pravne osebe zasebnega prava ter društva in invalidske organizacije, SIR 2012 (na spletni strani inštituta http://www.si-revizija.si/publikacije/dokumenti/KO-priporocen_splosni.pdfdruga literatura, navedena ob zaključku posameznih poglavij osnovnega študijskega gradiva in na predavanjih  
Objectives
In this course students: • enhance their theoretical knowledge in the field of accounting and financial reporting based on national rules and principles and of the undarlaying basic accounting assumptions • acquire basic knowledge of computer assisted bookkeeping  
Intendend learning outcomes - knowledge and understanding
Development of knowledge and understanding: Students: - acquire knowledge of financial accounting solutions in national accounting standards (except group accounting and deferred taxes issues) - learn how to account economic categories in a professionally correct (regarding national accounting standards) way - develop the skills to interpret the consequences of different accounting solutions on financial statements - develop awareness of ethical issues in the area of external financial reporting  
Intendend learning outcomes - transferable/key skills and other attributes'
Cognitive/Intellectual skills: Students: • synthesize different knowledge and procedures and are aware of importance of use of professional literature • can identify key aspects of a problem from different view points Key/Transferable skills Students: • further develop skills and expertise in the use of knowledge in a specific working area • upgrade the ability of analytical thinking, • upgrade the ability to become an autonomous learner • upgrade the ability to apply information technology. Practical skills: Students get practical know-how of the use of professional principles and rules of financial accounting and basic experience in the use of computer support for that purpose.  
Learning and teaching methods
Lectures and exercises wiith discussions and case analysis. Practical work with computeer software for financiala accounting and reporting. 

Assessment Weight (%)
Written exam or 2 written test 100  
Comments
100% - Written exam or two tests-colloquiums 
[EOP]