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O-RA-20-ORA - Osnovi racunovodstva

Course specification
Course title
Acronym O-RA-20-ORA
Study programme
Module
Type of study
Lecturer (for classes)
Lecturer/Associate (for practice)
Lecturer/Associate (for OTC)
    ESPB 6.0 Status
    Condition - Oblik uslovljenosti
    The goal To teach the students to understand the logic of double-entry bookkeeping, distinguish between essential accounting concepts, independently prepare basic financial reports and interpret their meaning.
    The outcome A student will be able to: • explain the difference between the concepts of assets, liabilities, expenses and income, • apply the principle of double entry in recording business transactions, • determine the financial result, • compile the basic balance sheet and income statement, • analyze financial statements from the aspect of liquidity, solvency and profitability
    Contents
    Contents of lectures 1. The role and importance of accounting in business 2. Users of accounting information 3. Recognition of business transactions 4. Assets, capital and liabilities 5. Expenses and income 6. Determination of financial result 7. Basic financial reports and their analysis.
    Contents of exercises Practice will include recording of business transactions and drafting simple inancial reports, as well as the basis of analysis of financial reports of relevant companies in the world and in Serbia.
    Literature
    1. Zakic, V (2014): Financial Accounting, University of Belgrade - Faculty of Agriculture
    Number of hours per week during the semester/trimester/year
    Lectures Exercises OTC Study and Research Other classes
    2 2
    Methods of teaching Theoretical and practical teaching in combination with interactive teaching in all subjects of the course. Knowledge check during the semestre (colloquium); written and oral exam.
    Knowledge score (maximum points 100)
    Pre obligations Points Final exam Points
    Activites during lectures 10 Test paper 20
    Practical lessons 10 Oral examination 50
    Projects
    Colloquia 10
    Seminars