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 | ||||
| ||||
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 |