O-AE-14-SB - Specijalni bilansi
| Course specification | ||||
|---|---|---|---|---|
| Course title | ||||
| Acronym | O-AE-14-SB | |||
| Study programme | ||||
| Module | ||||
| Type of study | ||||
| Lecturer (for classes) | ||||
| Lecturer/Associate (for practice) | ||||
| Lecturer/Associate (for OTC) | ||||
| ESPB | 7.0 | Status | ||
| Condition | Oblik uslovljenosti | |||
| The goal | An acquaintance of students with the term, content, and understanding of the balance sheet, principles of balancing and types of the balance sheet, as well as the policy of the balance sheet to acquire knowledge for practical application in normal and special situations in the economy. | |||
| The outcome | Mastering the skills and knowledge of reporting when managing business entities with a balance sheet policy, in the regular business of entities, complex entities - consolidated reporting and in specific situations - special reporting. | |||
| Contents | ||||
| Contents of lectures | Konsolidovani bilans. Konsolidovani bilans stanja. Konsolidovani bilans uspeha. II Specijalni bilansi. Bilans osnivanja, bilans promene pravne forme, bilans fuzije, bilans saniranja, bilans razdvajanja, likvidacioni bilans, bilans likvidnosti i bilans poravnanja, stečajni bilans. | |||
| Contents of exercises | ||||
| Number of hours per week during the semester/trimester/year | ||||
| Lectures | Exercises | OTC | Study and Research | Other classes |
| 3 | 2 | |||
| Methods of teaching | Lectures, presentations, discussions, tests, and independent work on assigned tasks. | |||
| Knowledge score (maximum points 100) | ||||
| Pre obligations | Points | Final exam | Points | |
| Activites during lectures | 20 | Test paper | ||
| Practical lessons | 20 | Oral examination | 60 | |
| Projects | ||||
| Colloquia | ||||
| Seminars | ||||