Navigation

O-AE-14-FRAC - Finansijsko racunovodstvo

Course specification
Course title
Acronym O-AE-14-FRAČ
Study programme
Module
Type of study
Lecturer (for classes)
Lecturer/Associate (for practice)
Lecturer/Associate (for OTC)
    ESPB 6.0 Status
    Condition Passed Theory of costs with calculations I. Lecture attendance (theoretical and practical classes) verified by the professor and assistant. Oblik uslovljenosti
    The goal By studying this discipline, students acquire theoretical knowledge of accounting methodology and usefulness of accounting information in creating management and business decisions.
    The outcome By acquiring this knowledge, students will be able to apply accounting techniques and procedures, prepare financial statements, present appropriate analyzes and provide competent recommendations.
    Contents
    Contents of lectures Concept and structure of accounting, basic principles and procedures. Annual accounting and financial reports. Chart of accounts. Application of accounting and the business cycle. Calculation of the financial result. Profit sharing and loss coverage.
    Contents of exercises Practical application of accounting methodology in the business cycle through accounting recognition of acquisition and investment of financial resources, costs and other expenses, income and financial result. Preparation of financial statements and appropriate analysis.
    Literature
    1. Djerkovic Zoran (2011): Accounting, Auditing company Auditor, Belgrade
    2. Skaric-Jovanovic Kata (2012): Financial Accounting, CID, Faculty of Economics, Belgrade
    3. Danica Jovic, Dragana Mirovic, Snezana Miletic, Sinisa Radic (2012): Collection of assignments in financial accounting. CID, Faculty of Economics, Belgrade
    Number of hours per week during the semester/trimester/year
    Lectures Exercises OTC Study and Research Other classes
    3 3
    Methods of teaching 1. Oral presentation and visual presentation using appropriate equipment; 2. Interactive method; 3. Consultations.
    Knowledge score (maximum points 100)
    Pre obligations Points Final exam Points
    Activites during lectures Test paper 20
    Practical lessons Oral examination 50
    Projects
    Colloquia 30
    Seminars